I find it interesting, but not surprising, that readers of this series are so polarized in their opinions. As soon as someone reads something in this "Conversation With God" that they don't agree with, a knee-jerk reaction tends to ensue. "This can't be from God! Walsch is a con artist!"
Please note that Neale never intended this to be a new Gospel, and says so many times. Indeed, those who take it that way are missing the series' entire point, which is "be Who You Are".
In this Book III, the dialogue expands to include a disseration on cosmology, including some fascinating insights on how highly evolved beings throughout the universe conduct their affairs. Book one is a hug from God; book two is kind of a shoulder-shake, and this, book three, is in my view a kind of melding of minds.
This book shares what in my view are the series' main flaws:
1) Repetitiveness. Maybe I just "get it" faster, but repeating the material gets a bit tiresome at times.
2) A new-age-y style of speaking that can be off-putting, even as I appreciate and am inspired by the truths behind the statements. At times like this I simply remember that "words are the least reliable means of communication" and rewrite the sentiment in my own words.
At any rate, this is a worthy conclusion to the dialogue series, and if you come to it with an open mind--which is to say, a questioning mind--it will work wonders on you.