An instructional manual that argues wealth is a rightful means to full human development and offers practical principles for obtaining it. It presents a metaphysical framework in which a universal thinking substance responds to focused, grateful thought, and insists that one must think in a certain way, use the will to maintain mental discipline, and act efficiently in chosen pursuits. Chapters address gratitude, constructive imagination, noncompetitive creation of value, selecting suitable work, and daily practices to cultivate the impression of increase. The emphasis is on consistent mental habits combined with effective, principled action as the method for acquiring prosperity.