In his book "The Beatles Solo on Apple Records", Bruce Spizer describes "That Is All" as "a beautiful love song written either for a woman or the Lord". Writing for Rough Guides, author and critic Chris Ingham similarly considers that "the 'love' is so desperate to express" in the song "seems directed as much to an earthly relationship as to any God", and he cites this as an example of the "restraint and, in places, considerable grace and beauty" adopted by Harrison on the album. Among other Beatles biographers, Robert Rodriguez writes that the track "sums up the journey" in the same way as "Hear Me Lord" successfully concludes the song cycle on "All Things Must Pass", a view shared by Elliot Huntley, who admires "That Is All" as a "lush orchestral prayer where George really does prostrate himself at His feet". Reviewing the 2014 "Apple Years" reissue of "Material World", Joe Marchese of The Second Disc highlights "That Is All" among songs that combine to provide the album's "earnest and intensely personal, yet wholly accessible, statement".