Jake McCallum was a deputy sheriff in rural Beecham County, West Virginia until he was wrongfully convicted and sentenced to federal prison. Adding insult to injury, Jake's best friend accused him of committing adultery with his wife. After having lost everything, including his will to live, Jake attempts to commit suicide, but his enemies interupt him in the act by trying to kill him.
In prison Jake befriends a preacher who prophesies that the Holy Ghost, conceived by a virgin, like Jesus, has come into the world. At the preacher's behest, Jake takes on the quest to find the Holy Ghost incarnate, most likely a boy under the age of twelve.
The pages of Incarnate, The Third Entity, chronicle one man's sacrifice in defense of a little girl, his battle against enemies both natural and unnatural and his bizarre discovery of the origin of the boy he suspects is the Holy Ghost incarnate.