The text is divided into four books which provide detailed spiritual instructions. The four books are, "Helpful Counsels of the Spiritual Life", "Directives for the Interior Life", "On Interior Consolation", "On the Blessed Sacrament".
The approach taken in the Imitation is characterized by its emphasis on the interior life and withdrawal from the world, as opposed to an active imitation of Christ by other friars. The book places a high level of emphasis on the devotion to the Eucharist as key element of spiritual life.