As the dust settles on Heslop's worst catastrophe, ancient parchments fall from the sky, and Brendan Moon, fraud specialist, is called in to investigate. These 'Letters from God' are a series of philosophical meditations that seem to respond to the collective pain and bewilderment of the townspeople. In unravelling the mystery behind such a 'miracle' Brendan faces locals desperate to make sense of the tragedy, and an American televangelist hoping to cash in, while he continues within himself to struggle with the loss of his own young son. As the TV crews gradually leave to cover breaking news elsewhere, Brendan calls on the help of his former teacher and priest in the quest to find the meaning behind the fallen letters. By way of the local asylum and an astonishing story of East European Jewry, Brendan uncovers a series of events more miraculous than he was prepared to confront.