A.B. Simpson emphasizes the profound transformation that occurs when we are born again, highlighting the importance of Christ being formed within us. He reflects on the significance of becoming incarnations of the living Christ, which embodies the essence of Christianity. Simpson draws from Paul's prayer for the Galatians, expressing his deep desire for believers to experience this spiritual birth and transformation. He envisions a future where believers will be fully transfigured into Christ's glory, living not for themselves but for Christ. Ultimately, he calls for Christians to manifest the life of Christ in their daily existence, shining His light in the world.

It is a blessed moment when we are born again and a new heart is created in us after the image of God. It is a more blessed moment when, in this new heart, Christ Himself is born and Christmas time is reproduced in us as we, in some real sense, become incarnations of the living Christ. This is the deepest and holiest meaning of Christianity. It is expressed in Paul's prayer for the Galatians. My little children, of whom I travail in birth again until Christ be formed in you. There will yet be a more glorious era when we, like Him, shall be transformed and transfigured into His glory, and in the resurrection shall be, in spirit, soul and body, even as He. Let us be, under the power of the inspiring thought, incarnations of Christ, not living our life, but the Christ life, and showing forth the excellencies, not of ourselves, but of Him who hath called us out of darkness into his marvelous light. As a result our lives shall be to all the reliving of the Christ life, as He would have lived it had He been here.