Regions Of Light And Sound Of God was inspired by minister/engraver Lynd Ward's wordless 1929 graphic novel God's Man, which was made entirely out of woodcuts. It tells of a struggling artist who sells his soul to the devil in order to become successful. James recorded the album at his home studio Removador Fun Ranch and handled nearly all the instrumentation bar a few string and drum parts. He worked on and off on the project over a period of a couple years when he had time away from his day job as My Morning Jacket frontman. James explained to Spin magazine: "I have a collection of studio gear and a studio at my house and whenever I'm not on the road I'm always working and these songs would pop in my head. And they would just tell me that they wanted me to work on them by myself and be part of the album."
Regarding this track, James told Billboard magazine: "That started as a sample of a Dr. Dog song that they would play live but never released. I really liked it and they hated it, but it had this super cool instrumental breakdown that I wanted to sample and the only recording of the song was a shi--y board recording. I took the guitar solo section, sampled that and then started making a sound collage out of different elements of that."