This book represents the first attempt of one of the leading minds in the sociology of religion to address the question of what exactly are human persons - one of the central units of analysis in the study of society. With the obvious nod to Alasdair MacIntyre (and his work Moral Reasoning Animals), Smith points out how central to any concept of the human person is the recognition that we are, as the title intimates, moral (in that we have a sense of there being right and wrong things, actions, etc. -though that doesn't mean we share similar moral content!) and believing (ideas and concepts fill and shape the way we view our world). With that in mind, Smith than looks at the consequences of this for how we view motivations, narratives, culture, etc.
This thought provoking work should be viewed as an important transition point from Smith's early substantive work on religion, motivations, and action (Resisting Reagan and the Emergence of Liberation Theology) as well as his work on beliefs, culture and collective identity (American Evangelicalism) toward his most recent tome that draws a more complete and complex picture of the human person (What is a Person?).