Spirit of Carl Sandburg is composed of Walter's impersonation of Sandburg through recitation of poems, stories, and songs, as well as Abraham Lincoln's calls for freedom. It includes the poet’s take on political themes and his role in politics as well as the universal themes of children and family, the ephemeral nature of beauty, time, mortality and death. The play is Sandburg’s story in his own words, is immediately relevant for the current hour, and is accredited by the Sandburg estate.