A Matter of Life and Breath investigates the practice of Rebirthing and its founder, Leonard Orr. Leonard believes that through his "breathing" practices, he can transport people back to the moment of their birth, cure any disease and even become immortal. With Leonard's followers descending on the small town of Walton, NY, from all over the world, the religious leaders in this small Christian community are up in arms about the group they consider a cult.