Much of the book resembles a rational Boethian style argument between several parties, but also works similarly to the medieval French poem, the "Romance of the Rose". Marguerite says that the Soul must give up Reason, whose logical, conventional grasp of reality cannot fully comprehend God and the presence of Divine Love. The "Annihilated Soul" is one that has given up everything but God through Love. For Porete, when the Soul is truly full of God's Love it is united with God and thus in a state of union which causes it to transcend the contradictions of this world. In such a beatific state it cannot sin because it is wholly united with God's Will and thus incapable of acting in such a way - a phenomenon which the standard theology describes as the effect of Divine grace, which suppresses a person's sinful nature. In fact, one of the main targets of her book is to teach to readers or listeners how to get this simple state through devices, for instance: images. It is in this vision of Man being united with God through Love, thus returning to its source, and the presence of God in everything that she connects in thought with the ideas of Eckhart. Porete and Eckhart had acquaintances in common and there is much speculation as to whether they ever met or had access to each other's work.