In this article about the importance of philanthropy, Carnegie seeks to send a message encouraging others to follow his example and pay attention to the duty and moral responsibility that comes with affluence. Throughout the article, Carnegie employs an authoritative tone to express his beliefs and to communicate his recommendations for all affluent American citizens. Carnegie’s certainty that he is right about his beliefs and recommendations may stem from his own, deeply personal and powerful feelings of duty towards the less fortunate: he feels that, as a man of wealth, he and others like him have a moral responsibility to give their money back to the society who helped to shape them into the successful men that they are.

The strength of Carnegie’s feelings is apparent in his use of religious allusions and terminology, which suits a discussion of moral responsibilities to care for the less-advantaged. The article is not simply a treatise or an essay; it is a gospel, which is a word typically associated with Christian teachings. Carnegie’s use of the word in the title can be taken further in one of two ways: a reading of the article that criticizes the patriarchal tone of Carnegie’s authority could suggest that Carnegie, as the deliverer of the gospel, might feel himself on the same level as Jesus Christ.