A.B. Simpson emphasizes the profound impact of sacrifice in the Christian life, urging believers to joyfully give up their resources for the sake of Jesus. He highlights that even small sacrifices can contribute significantly to God's work, and that true joy comes from giving. Simpson points out that the foundation of redemption is rooted in sacrifice, exemplified by Abraham and David, and ultimately by Christ on the cross. He asserts that a life dedicated to sacrifice and self-renunciation is the one that pleases God and leads to true glory and usefulness. The act of giving is portrayed as an expression of love, which is essential to the Christian faith.

Christians have it in their power, by a very little sacrifice, to add millions to the treasury of the Lord. Have you found the joy of sacrifice for Jesus? Have you given up something that you might give it to Him? Are you giving your substance to Jesus? He will take it, and will return to you a thousandfold. I would rather be associated with a work founded on great sacrifice than on enormous endowments. The reason God loved the place where His ancient temple rose in majesty was because there Abraham offered his son and David his treasure. The reason redemption is so dear to the Father and the heavenly world is because its foundation stone is the cross of Calvary. The Christian life that is dearest to the heart of God, and that will rise to the highest glory and usefulness, is the one whose foundation principle is sacrifice and self-renunciation. This is why the Master teaches us to give-because giving means loving, and love is but another name for life.