Jeroboam used the excuse that it was too difficult for the people to travel to Jerusalem to worship God as prescribed in an attempt to justify setting up golden calves for the people to worship. The document then lists several things God asks of believers according to scripture: to walk by faith, obey the gospel, be members of one church, worship faithfully, live godly lives, and remain faithful unto death. It concludes by asking if it is too difficult to do the will of God, noting that those who love and obey God will be loved by Him in return.