Writing in the 1710s, the author reflected on his lifetime as a man of God who had conducted many official ceremonies and events in his church. The concerns of his congregation, many of whom experienced the heights of joy and depths of despair that life offers, led Matthew Henry to devise a methodology for praying to the Lord rich in example.

This method is intended to both respect and properly consult the divine, and also give comfort to believers who are in a state of distress or anxiety. Requests to God to fulfil a desire, to forgive a sin, as well as communications of life. Simple prayers of praise, wherein the Lord is given thanks for good fortune or daily small blessings, are also detailed.

Most of Henry's recommendations reference Biblical scripture as a source: with the Holy Bible as his backing, the advices and methods of the author are beyond question. The language he uses is reminiscent of the King James Version of the text, which was the dominant Bible in the 17th and 18th centuries. Despite the passage of centuries, the authority and authenticity of Henry's prayer method is undiminished.