The document lists 12 things that God will not ask about on the last day. It suggests that God will instead ask how people treated and helped others. The questions focus on caring for neighbors, welcoming people into one's home, helping those without transportation or clothes, maintaining integrity at work, being a good friend, and being sensitive to the pains of others. The document encourages people to re-examine their lives and start anew in the new year, living according to principles of compassion.