Influenced by religion and spirituality, lead singer and principal songwriter Olly Alexander wanted to connect religious transcendence to pop music after perceiving parallels between a church's sense of belonging and gay nightclubs.

Upon its release, Palo Santo received widespread praise from music critics, some of whom lauded its deeper emotional resonance compared to its predecessor, Alexander's refusal to embrace moral didacticism and his vibrant display of character.

After the release of their debut studio album Communion (2015), the trio (Olly Alexander, Michael Goldsworthy, Emre Türkmen) were under pressure to duplicate its success in making their next record.

"[3] Executives at Polydor Records recommended him to "guest on some dance hits, buoy the band's profile, and play the Spotify game", but the trio focused on producing the album instead.

[8] Pitchfork contributor Cameron Cook suggested it may have been influenced by the fact that dancing is considered the "devil's work" in most Western theologies, and that there was a thrill in shaking one's "blasphemous hips while invoking the Lord".

[8] Alexander, who grew up next door to a church, was intrigued by the rituals performed there, such as a decoration of oranges for the Christingle and reciting the Lord's Prayer, despite not believing in organised religion himself.

[10] Viewing songwriting as a cathartic and mysterious healing ritual, he noticed "odd parallels between a church's sense of belonging, and the celebratory freedom that exists in a space filled with dancing, thrashing bodies, and filthy, sexy pop".

[12][13] Based around the concept of "post-human failure", it is set in the world of Palo Santo, a futuristic dystopian society populated by human-hunting androids.

[17] Inspired by Dancer from the Dance, Alexander wrote the song about his past relationships with straight-identifying men, whose conflicted feelings he discusses in evocative lyrics about obscuring masks and sinful confessions, as he reassures them that what they are doing is not wrong.

[15] Kurstin and Ralph co-wrote the third track, "All for You", as "one to get deep on the dance floor and release your inner demons", referring to the feeling of relief after leaving a toxic lover.

[10][18] The fourth song, "Karma", written with Daniel Traynor, Sarah Hudson, Clarence Coffee Jr., talks about trying good fortune on for size, navigating the game-play that happens within a budding romance.

Written with Hudson, the song was inspired by someone Alexander was caught in a love triangle with who uses the "palo santo"-infused incense sticks to cleanse and purify his personal space.

[17] The Japanese release of the album includes "Coyote", written with Ralph; and a remix version of "If You're Over Me" featuring South Korean singer Key from the boy group Shinee as its closing track.

[2] On 6 March 2018, Polydor released a PSEN[A] Messenger bot to formally launch the album's promotional campaign, which included cryptic clues and video clips.

[24] The campaign also posted various billboards displaying QR codes, and involved having an android internet bot taking over the trio's Twitter account, and publishing an instruction manual on "How to Treat a Human", as well as a graphic novel that could be accessed through the band's Instagram Story.

[10] On the eve of the album's street date, a PSEN[A] Televisual music video for "All for You" was released featuring phone numbers for UK and US viewers to call.

[40] The short film is a futuristic sci-fi musical, set in the world of Palo Santo, where androids have taken over and crave the feeling of true emotion.

[40] Directed by Fred Rowson and filmed in Thailand over four days at the beginning of 2018, the 15-minute short stars Alexander, Ben Whishaw, Vithaya Pansringarm, and is narrated by Judi Dench.

Describing the album as "astute, and convincingly ambitious", she stated that the "empathetic outlook and refusal to embrace reductive ideas of good and bad is a tonic during an era in which moral didactic-ism has worryingly infiltrated pop culture.

[6] Giving the record a 6.5 rating, Pitchfork contributor Cameron Cook described it as a "promising second album because it evolves past the sound of the band's debut."

"[8] Alfred Soto of Spin, however, was unsatisfied with the album as their follow-up record, pointing out Goldsworthy and Türkmen's lack of input, and writing that Alexander is "a serious dude—intoxication he limns well, but euphoria gives him trouble, as if it were a foreign language.

"'[16] Despite praising "Up in Flames" as Alexander's "most confident" performance, he lamented that it was not on the standard edition of the album and called its not being chosen as the lead single an "expected perversity".