Fundamentals of Prosperity is a Political Book. The book describes that Some two thousand years ago the greatest teacher who ever walked the earth advised the people of Judea not to build their houses on the sand. What he had in mind was that they were looking too much to the structure above ground, and too little to the spiritual forces which must be the foundation of any structure which is to stand. Following the war we enjoyed the greatest prosperity this country has ever witnessed; the greatest activity, the greatest bank clearings, the greatest foreign trade, the greatest railroad gross earnings, the highest commodity prices. We then constructed a ten story building on a foundation meant for only a two or three story building. Hence the problem confronting us business men is to strengthen the foundation or else see the structure fall. I am especially glad of the opportunity to write for business men. There are two reasons: first, because I feel that the business men are largely responsible for having this ten story structure on a foundation made for one of only two or three stories; secondly, because I believe such men alone have the vision, the imagination and the ability to strengthen the foundation and prevent the structure from falling. The fact is, we have become crazy over material things. We are looking only at the structure above ground. We are trying to get more smoke from the chimney. We are looking at space instead of service, at profits instead of volume. With our eyes focused on the structure above ground, we have lost sight of those human resources, thrift, imagination, integrity, vision and faith which make the structure possible.