In it he set out his thesis that "the land produces, according to the law of the Creator, more than the value of the labor expended upon it, and on this account men are willing to pay a rent for the land", this rent being "the profit that God had graciously been pleased to accord to human industry employed in the cultivation of the soil". He saw the land as a gift of the Creator to all men, which should therefore be common rather than private property, but dividing the land into equal shares would be impractical, so the rent should be shared in common, effectively replacing all other taxes.
He argued that the land should be shared communally because it produces more than the labor invested in it. This rent is considered "the profit God has bestowed upon human industry in cultivating the soil". He believed the land was a gift from the Creator intended for all, making it communal rather than private property.