James Allen's books being absolutely practical, have their source in the teachings of religions across the world, especially the New Testament, the Old Testament, and Buddhism, and the thoughts of World's great philosophers. As a Man Thinketh, the widely acclaimed book is second in the list of inspirational books written by Allen. Echoing the Buddhist teaching that all that we are is the result of our thoughts, Allen tries to establish in this book that, as a man thinks in his heart, so he is. Allen drives home the two essential truths of life through this book. One is that, we are what our thoughts have made us because, thought leads us to action. The other truth is that we are the architects of our future. If we believe in this, we can transform our dreams into realities.