The spell is based on the very simple premise that whatever is sent our way is energy of one sort and can be transformed to energy of another sort. So for example, if you are in the position of having lots of people hate you, rather than being weighed down by that, a more creative way of dealing with that hatred is to use it to manifest exactly what you want.
I personally do it slightly differently from Morrison's three -candle version, simply because I find spells which are worked over a period of time work better for me. So I personally do a standard candle spell, with just one ordinary candle, and as it burns down I visualise the undesirable gift dissolving and being transformed into exactly what I want. It is a low-hassle spell and makes good use of any shit that comes your way.