A.B. Simpson emphasizes that the transformation described by Ezekiel involves not just a new heart, but a heart filled with the Holy Spirit, empowering believers to follow God's commandments. This pivotal moment in a Christian's life is marked by God's presence dwelling within, leading to a profound awareness of one's own unworthiness and a deep sense of self-denial. Rather than elevating one's spirit, this experience often results in a humbling realization of our nothingness before God. The true essence of holiness is found in self-renunciation, as the Holy Spirit displaces self-centeredness and brings about a life of righteousness. Simpson calls believers to embrace this transformative work of the Spirit for a deeper walk with God.

This state spoken of by Ezekiel is much more than a new heart. It is a heart filled with the Holy Spirit, the Divine Spirit, the power that causes us to walk in God's commandments. This is the greatest crisis that comes to a Christian: when into the spirit that was renewed in conversion, God Himself comes to dwell, to make it His abiding place, and to hold it by His mighty power in holiness and righteousness. After this occurs, one would suppose that we would be lifted up into a much more hopeful and exuberant spirit, but the prophet gives a very different picture. He says when this comes to pass we shall loathe ourselves in our own eyes. The revelation of God conveys a profound sense of our own nothingness and worthlessness and lays us on our face in the dust in self-denial. The incoming of the Holy Spirit displaces self and disgraces self forever. The highest holiness is to walk in self-renunciation.