Morals and Dogma has been described as "a collection of thirty-two essays which provide a philosophical rationale for the degrees of the Ancient and Accepted Scottish Rite. The lectures provided a backdrop for the degrees by giving lessons in comparative religion, history and philosophy".
Its composed by 32 chapters (1 per degree in the masonic ranks of the southern jurisdiction, the 33° being the only exception), These chapters generally consist of Comparative Religion, Philosophy, Comparative Etymologies, Symbolism, And Numerology. The primary themes are the "Secrets" or the "Great Mysteries" and their symbolism & rituals.