In the beginning, God in mind moved with energy and intelligence and idealized the perfect form that would embody His very essence and Divine Image - the Perfect-Son idea. As the thought-form of the Perfect-Son takes on consciousness it becomes "Spirit-man" with its own feelings, emotions and free-will. As Spirit-man's thoughts became selfish it sought to express itself away from the Creator and entered the earth plane where it became entangled in materialism. Its consciousness now more "earthy" than "heavenly," and its thoughts dualistic, believing in both good and evil (The Tree of the Knowledge of Good and Evil).

Spirit-man is now the "Natural-man," a living being (Adam) and subject to all the physical laws. Living in the earth plane away from his Maker, Natural-man's mind becomes depraved, his actions perverted and unnatural. If Natural-man is not spiritually reborn he will forever be lost in a world of wandering and uncertainty (darkness).

Godward The Prodigal Steps recounts the fall of Spirit-man and his struggle to understand his physical experience. The Prodigal Steps have returned him to the "Birth-Line" and now he must complete The Wilderness Steps; be spiritually reborn and continue his journey Godward.