"The book was written to be studied, and reviewed and recited by children of a suitable age, to establish in their minds correct and abiding views of one of the fundamental doctrines of the Gospel." Written in the format of a mother's conversation with her children, the topics include different kinds of sorrow, what is sin, selfishness, and free agency. Many examples are given of false repentance and its forms. True repentance requires one to discern motivations, and to adopt the right understanding. Repentance "will be of no use unless it proceeds from a heart-felt sorrow for your sins, as committed against a wise, holy, just and good God. It will be of no use, unless you feel also a sincere reliance on Jesus Christ as your only Savior. It will be of no use, if it is made in your own strength." The title page states that the book was written for children, but mentions it is "designed also for older persons."