John Gill emphasizes the willful ignorance of those who profess Christianity yet choose to disregard the foundational truths of creation and divine judgment. He explains that the heavens and the earth were created by God's word and that the earth was once covered by water, which serves as a reminder of the flood that destroyed the ungodly. Gill highlights that despite having access to revelation and scripture, many remain oblivious to the reality of God's power and the impending judgment. He urges believers to recognize the significance of God's word in both creation and preservation, as well as the eventual destruction of the current heavens and earth. This sermon serves as a call to awareness and understanding of God's sovereignty over creation and history.