“Finding Babylon” argues that the state does not produce goods or provide services, but rather acts as a broker or intermediary that extracts wealth from those who create value—namely, workers and service providers—through taxation and regulation. The author draws a distinction between entities that directly provide services or products, such as businesses and professionals, and the government, which is depicted as a mechanism that appropriates resources under the guise of providing infrastructure and legal frameworks.

The essay further contends that the state, metaphorically is "Babylon". In this view, government is less a public servant and more of a con, perpetually justifying its existence by constructing systems that prove its necessity, even as it diminishes the wealth and autonomy of its citizens.