Living systems theory, created by J. G. Miller, classifies living systems in eight levels, each of which consists of twenty critical subsystems. Breakthrough thinking, originated by G. Nadler and S. Hibino, states that seven principles accompany breakthrough thinking. These two general conceptual systems can be used together and the synergetic effect of their combination will yield a better result in understanding the nature of decisions and actions taken by living systems. It also encourages every living system not to be reductionistic or seek short-term solutions for the problems that they face. The combination of these two systems is termed purposeoriented living systems analysis (POLSA). An application of POLSA is described.