"Jesus" marked the beginning of Gackt's move back into music scene after a year and the story of ЯR Project, began in 2001 with release of the album Rebirth and Requiem et Reminiscence tour. The sequel to the story was the Gackt Visualive Tour Requiem et Reminiscence II 2008-2009 tour, which he explained in detail on his website through "Asakura's Report".
"Jesus" is first Gackt's release from his own label Dears. A limited edition version with a PV was released on November 26, 2008 for members of Gackt's official fanclub, Dears, and the regular edition was released on December 3, 2008.
In 2009, Gackt in a French magazine interview stated that Metallica's song "One" influenced him for writing the song "Jesus", whose certain part is a homage to "One".