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Despite its wide-spread clinical use and its importance as a therapeutic tool, the fundamental mechanisms of cardiac defibrillation are not well understood. Due to the complexities in cardiac structure, information regarding the impact of the shock, when obtained only by measurement, is multifactorial and difficult to interpret. Thus scientific inquiry into the basic mechanisms of defibrillation greatly benefits from the insights of theoretical models and computer simulations. This study presents a theoretical basis for the genesis of the shock-induced transmembrane potential throughout the myocardium and the contribution of cardiac tissue structure to the defibrillation process. It is found that the fibrous organization of the myocardium plays a significant role.