The core of Eker's book is a set of seventeen contrasting statements, which he calls Wealth Files, each presenting a rich-person belief alongside the contrasting poor-person belief on the same subject. A selection of the most significant ones: Rich people believe: 'I create my life.' Poor people believe: 'Life happens to me.' Rich people play the money game to win. Poor people play to not lose. Rich people are committed to being rich. Poor people want to be rich. Rich people think big. Poor people think small. Rich people focus on opportunities. Poor people focus on obstacles. Rich people admire other rich and successful people. Poor people resent rich and successful people. Rich people associate with positive, successful people. Poor people associate with negative or unsuccessful people. Rich people are willing to promote themselves and their value. Poor people think negatively about selling and promotion. Rich people are bigger than their problems. Poor people are smaller than their problems. Rich people receive well. Poor people are poor receivers. Eker is not making moral claims. He is making observational ones about patterns of belief that he argues are correlated with financial outcomes. The exercise he recommends is to read each file and ask honestly: which side of this file am I on? The answer reveals specific beliefs that need to change.