Lyric discussion by Helsmith 

Cover art for New Nails lyrics by Mission of Burma

For me this song seems inspired by Philip K Dick's novel VALIS, which contains long passages of the main character Horselover Fat's self-written gnostic-inspired philosophy after he either goes mad/overdoses/is visited by God/all three. A key phrase in the book is 'The Empire Never Ended', referenced in this song by 'The Roman empire never died'. Also present in the book is the theme of Christianity being twisted from its original liberatory meaning into a tool of oppression, and references to Dionysus.

To add, the song's title 'New Nails' poses this corruption of the original Christian message over time as yet more nails to the ones already used to mount Jesus to the cross in the Bible, an ironic twist on the saying 'another nail in the coffin.