Morals and Dogma of the Ancient and Accepted Scottish Rite of Freemasonry

Morals and Dogma has been described as "a collection of thirty-two essays which provide a philosophical rationale for the degrees of the Ancient and Accepted Scottish Rite.

In his allocution of 1947, Pike's successor, Grand Commander John Henry Cowles, noted that some Masonic publications had used large extracts from the text, which practice he sought to curtail by adding the following words to the title page: 'Esoteric Book, for Scottish Rite use only; to be Returned upon Withdrawal or Death of Recipient' (Transactions of the Supreme Council, 33°, S.J.

An emphasis on religious and cultural tolerance is shown throughout the work, emphasizing that the root of all religions is the same (according with the Prisca Theologia doctrine).

One of Pike's influences was the French author Éliphas Lévi, the pen name of Alphonse Louis Constant.

Lévi was a prolific writer on occult topics who, in Pike's day, was considered an expert on pagan mysteries and Gnosticism.

For instance, occult scholar, A. E. Waite, after researching Levi's texts relating to the Kabalah, wrote: "I do not think that he [Lévi] ever made an independent statement upon any historical fact to which the least confidence could be given with prudence.".

The Annotated Edition by Arturo de Hoyos cites paragraph-by-paragraph virtually all the sources which amount to over a hundred other authors.

The text is reprinted in full, with about 4000 scholarly notes on difficult passages, touching on historical, religious, and philosophical issues.