Inspired by visits to India with Joyce Meyer Ministries, Delirious? decided to place the focus of the album on inequality and justice around the world. Guitarist Stu G. said,
Seeing children looking for scraps on the rubbish dump they call homes in Cambodia and the education and feeding projects in the slums of MumbaiIndia really had an impact on us. It wasn’t possible to simply proceed with business as usual. We had to ask ourselves, ‘What am I building? A kingdom of comfort? Or a kingdom of heaven?’
When the band returned to the studio, they began the process of writing and recording the record. An improvised section, often played during the band's song 'History Maker', was adapted to form 'God Is Smiling'.'Wonder' was written by Martin Smith about a child whom his family came close to adopting. 'We Give You Praise' was written in collaboration with Hillsong worship leader Marty Sampson. 'Break The Silence' was also written with ex Snow Patrol musician Iain Archer. Fifteen songs were recorded in total, and twelve were selected for the final album. The band released the second track, "God is Smiling", as an MP3 download from their official website on 1 November 2007; it had been downloaded over 10,000 times by January 2008. Another free download from the album, 'We Give You Praise', was released on 1 February 2008. Upon the release of the album, two more tracks were also made available for free download from the band's official website, 'Hallelujah' and 'Mothers Of The Night'. One song, 'Fill My Cup', has not been released by Delirious?, but appears on the Compassionart album and features vocals by Delirious? lead vocalist Martin Smith.
Christian magazine Christian Today stated that the album "questions everything, from cancer to consumerism, 'five star' dreams to slums and poverty. It is an album that calls for sacrifice, social justice and love." It has also stated that "Kingdom of Comfort is yet another homerun (sic) for Delirious, with amped up modern rock production, some challenging lyrics meant to inspired by social action, and more stirring songs of worship."Cross Rhythms gave the album ten out of ten, stating that it was "one of the most raw, passionate albums that these Christian rock titans have ever released".