According to Comfort, he has designed dozens of gospel tracts since the 1970s, and sells millions of Living Waters tracts each year.
Some of his tracts are designed to resemble paper money, including fake $100, $1,000 and $1 million bills.
Others employ novelties intended to amuse, such as a "ticket to heaven" that invites the reader to tear it if they do not need it; the ticket is printed on a type of plastic, making it difficult to rip.
The tracts typically attempt to persuade the reader that on judgment day, they will certainly be found guilty of breaking one or more of the Ten Commandments, and therefore will be sent to hell, unless they say a prayer to acknowledge Christ's substitutionary atonement.

In June 2006, agents of the US Secret Service confiscated thousands of Ray Comfort's "Million Dollar Bill" gospel tracts from Darrel Rundus, president of Great News Network.
A federal district court judge ruled that the tracts, which were marked as "not legal tender", did not violate federal law and ordered their return.

In October 2010, The New Zealand Herald reported that elderly people received "appointment cards" by Comfort's California-based publishing company, Living Waters, asking them to fill out information regarding the date and time of their deaths, and advising them to contact evangelists in order to avoid hell.
Recipients of these cards expressed anger and horror over receiving them, and contacted police over the matter, with one of them commenting, "It's disgusting.
It was quite spooky.
I just couldn't comprehend why anyone would ask you to predict the date of your death."
The New Zealand Herald summarized a statement from Living Waters spokesperson Lisa Law as saying that "the cards were a way of raising awareness of human mortality in order to spark discussion about Jesus", and that Law "did not know who sent [the tracts]".
According to Comfort, he has designed dozens of gospel tracts since the 1970s, and sells millions of Living Waters tracts each year. Some of his tracts are designed to resemble paper money, including fake $100, $1,000 and $1 million bills. Others employ novelties intended to amuse, such as a "ticket to heaven" that invites the reader to tear it if they do not need it; the ticket is printed on a type of plastic, making it difficult to rip. The tracts typically attempt to persuade the reader that on judgment day, they will certainly be found guilty of breaking one or more of the Ten Commandments, and therefore will be sent to hell, unless they say a prayer to acknowledge Christ's substitutionary atonement.
In June 2006, agents of the US Secret Service confiscated thousands of Ray Comfort's "Million Dollar Bill" gospel tracts from Darrel Rundus, president of Great News Network. A federal district court judge ruled that the tracts, which were marked as "not legal tender", did not violate federal law and ordered their return.
In October 2010, The New Zealand Herald reported that elderly people received "appointment cards" by Comfort's California-based publishing company, Living Waters, asking them to fill out information regarding the date and time of their deaths, and advising them to contact evangelists in order to avoid hell. Recipients of these cards expressed anger and horror over receiving them, and contacted police over the matter, with one of them commenting, "It's disgusting. It was quite spooky. I just couldn't comprehend why anyone would ask you to predict the date of your death." The New Zealand Herald summarized a statement from Living Waters spokesperson Lisa Law as saying that "the cards were a way of raising awareness of human mortality in order to spark discussion about Jesus", and that Law "did not know who sent [the tracts]".
Ray Comfort