Singer’s central purpose is to urge his readers to give more of their disposable income to life-saving charities. To that end, he portrays the decision to donate as a responsibility and a duty, not just a good idea. His primary focus on the ethics of donation allows him to stress the most essential points: that many people possess more money than they need to survive, that such money can be used to save lives, and that to do anything else with that money is, therefore, morally irresponsible.

Lest his views come across as too theoretical or idealistic, Singer assures readers that “one doesn't need to embrace my utilitarian ethic to see” wealthy consumers’ selfish behavior as problematic (61). Safely assuming that readers will share his high valuation of human life, and the lives of children in particular, Singer presents his views as a standard worth striving for, even if it is unlikely to be fully realized. Only after fully establishing his theoretical framework does Singer proceed to more practical matters, including instructions for donating.

As an experienced teacher and lecturer, Singer demonstrates awareness of the most common objections to his argument. Addressing such concerns, he not only exposes their logical flaws but also reveals the hypocrisy and denial lurking behind them.