Morals and Dogma is 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”.
Though it discusses the minutiae of Masonic ritual at length, it is written so as not to reveal the Masonic secrets. Ritual motions and objects are named and elaborated upon, but not described.
There are 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. It is stated that nothing in the book is meant to reveal any of the secrets to freemasonry but to simply hint or shed light. An emphasis on religious and cultural tolerance is shown throughout the work, emphasizing that the root of all religion was the same. These common traits and symbols in all religions are explained in detail, beginning with the Orphic Egg or Cosmic Egg, and then moving towards ancient Egyptian, Phoenician, Buddhist, and Hindu texts, and the Abrahamic religions.