A.W. Tozer emphasizes the critical nature of genuine conversion, arguing that many believe they have accepted Christ without any real change in their lives or desires. He warns against a superficial understanding of salvation that relies on emotional impulses rather than true spiritual regeneration. Tozer stresses the necessity of conviction, concern, and repentance in the process of being born from above by the Holy Spirit. He calls for honesty in spiritual matters, highlighting that being mistaken about one's relationship with God can lead to being lost. The sermon serves as a reminder of the profound transformation that should accompany true acceptance of Christ.

This may sound like heresy in some quarters, but I have come to this conclusion-that there are far too many among us who have thought that they accepted Christ, but nothing has come of it within their own lives and desires and habits! This kind of philosophy in soul-winning-the idea that it is "the easiest thing in the world to accept Jesus"-permits the man or woman to accept Christ by an impulse of the mind or of the emotions. It allows us to gulp twice and sense an emotional feeling that has come over us, and then say, "I have accepted Christ." These are spiritual matters about which we must be legitimately honest and in which we must seek the discernment of the Holy Spirit. These are things about which we cannot afford to be wrong; to be wrong is still to be lost and far from God. Let us never forget that the Word of God stresses the importance of conviction and concern and repentance when it comes to conversion, spiritual regeneration, being born from above by the Spirit of God!