The Immaterial Structure of Human Experience is a philosophical work, a system. It is a quest into the workings of the human mind from the perspective of epistemology and philosophy of mind. Focusing on human experience from a subjective point of view, it does not attempt the kind of empirical approach which would be centered in the senses, as would be the case with one of the sciences.

Instead, the book argues that although we experience our conscious awareness as enclosed within and conditioned by material circumstances, it can best be understood as an immediate and instantaneous expression of spirit.

This immaterialist approach has two goals. First, to establish a broadened empiricism that includes and is centered upon the experience of consciousness, and second, to demonstrate the priority of spirit over matter. It is a new approach to the question, "How do we know what we know?"