While it shares with ancient and medieval Hermetic texts a number of traits such as philosophical mentalism, the concept of 'as above, so below', and the idea that everything consists of gendered polar opposites, as a whole it is more indebted to the ideas of modern occultist authors, especially those of the New Thought movement to which Atkinson belonged. A modern Hermetic tract, it has been widely influential in New Age circles since the twentieth century.