Tanner develops the idea of a theological economy that is centered around the concept of gift. She begins by finding fault with other theological treatments of economics and suggesting that money and grace are formaly related. She notes also that the attainment of goods is not a zero-sum proposition. She then suggests that a theological economy of gift should include the concepts of unconditional giving, universal giving, and non-competition within the community. This stands in contrast with critiques of capitalism offered by a reading of Locke or gift-exchange theorists. Finally, Tanner suggests practical ways that a theological economy can change the global capitalist economy.
With thorough arguments, Tanner presents an excellent alternative to the current system. Not only that, but she gives concrete steps to make this system relevant. This book should be required reading for those interested in Christian theology and economics.