Understanding Paul and his conversion to Christianity is imperative for a thorough knowledge of the New Testament. In Paul and the New Perspective Seyoon Kim develops his argument that the origin of Paul's gospel lies in two places—his radical conversion at Damascus and his usage of the Jesus tradition in light of Damascus.

This new way of looking at Paul further explains how Paul made strong distinctions between the Spirit and the flesh/law, with further implications for his doctrine of justification. A departure from the New Perspective School represented by James D. G. Dunn, Kim's Paul and the New Perspective offers a thorough and extensive argument for the foundation off the gospel that Paul spread in the first century.