The "New ABC Book" is a unique children's book that goes far beyond the traditional boundaries of a learning book. It offers a captivating narrative that promotes learning to write and read in an innovative way. In a dialogue between the skeptical enlightener Moritz and the enlightened skeptic Erlbruch, the question of what makes us human is explored. While Moritz praises the virtues of being human with seriousness and pathos, Erlbruch opens up new perspectives with a touch of irony and imagination. This book invites readers to view the world with curiosity and a smile, encouraging reflection on human existence. It is a work that appeals to both children and adults and stimulates dialogue. The combination of profound themes and playful storytelling makes it a valuable companion in early education.