Esta obra constituye un aporte decisivo para los estudios fenomenológicos. Luego de la publicación de la trilogía compuesta por los libros

Intencionalidad y horizonticidad,

Horizonticidad e

Historicidad, e Historia y Metahistoria –en los que evidencia su profundo conocimiento de la obra de Husserl y de la tradición fenomenológica, así como su erudición filosófica–

Roberto Walton indaga en las posibilidades de la fenomenología en torno al despliegue de un horizonte teológico.Con este objetivo, el texto se detiene de modo sugerente y riguroso en los orígenes y en los desarrollos más actuales de cuestiones y nociones fundamentales tales como la interacción de lo humano y lo divino; el acontecimiento; el don, la revelación; y la reflexión sobre la Trinidad a partir de una consideración de la relación entre fenomenología y metafísica, que procuran dar cuenta de las diversas aristas de cierta excedencia propia de la intencionalidad de horizonte presente en toda conciencia de objeto.El tema de la excedencia opera como la base y la motivación que le permite a Walton explorar una fenomenología que «avanza más allá de lo dado en la intuición según las motivaciones que el análisis intencional de lo intuido ha puesto de manifiesto».

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