Formed during thirty-five years of study, Goldberg has developed the art of psychological sculpting. His theory is that an individual should not be “changed” or “fixed,” but rather the process must be like the art of sculpting stone. Spirit and Form includes a detailed analysis of how this process of articulation, as the principle of spiritual fulfillment, personal happiness, and mental health, is either cultivated or thwarted. Goldberg emphasizes the critical distinction between the psychological impact of didactic and dialectical relationships and the artificiality of the distinction between the psychological and the spiritual.

In Spirit and Form, Goldberg proposes a new model of human consciousness which revolutionizes the traditional model and obviates many of its conceptual problems. The occlusive layers of extrinsic thoughts, feelings, ambitions, and self-assessments that have peripheralized the individual are to be “chipped away,” or subtracted from the equation, allowing the light of the true form or individuality to be revealed and seek its course of outward expression.