According to Objectivist David Kelley, financier Michael Milken has done more for mankind than humanitarian Mother Teresa. Working from this statement, Then Athena Said examines Objectivism, a philosophy founded by Ayn Rand, and ultimately concludes, in opposition to essential claims of Objectivism, that other people are a fundamental part of reality. In making this claim, Then Athena Said reconsiders Objectivism's central social tenet, the Trader Principle, which dictates the bilateral exchange of value for value between independent equals; elevates "reproductivity" to be on par with productivity, Objectivism's central virtue; and derives a "heuristic" for charitable giving. Relying, in part, upon economic theory, decision theory under uncertainty, and game theory, Then Athena Said examines unilateral transfers—including charity, childrearing, bequests, retribution, gifts, favors, forgiveness, and various infringements against persons or property—within the Objectivist framework.

"Touchstone's work wonderfully combines economic theory's focus on 'what is' with ethics' focus on what one 'should do...' Then Athena Said is a well-thought out, well written and well laidout original book. The context is logical and systematic in order, and throughout the book the prose is direct and clear." - The Journal of Ayn Rand Studies