A.B. Simpson emphasizes the concept of grace, explaining that it is a divine gift that we do not earn and is given freely, especially when we are at our most helpless. He clarifies that the gospel is not about self-help but about God's assistance to those who cannot help themselves, and that grace empowers individuals to take action. Simpson warns against the misconception that higher blessings in the gospel are reserved for a select few, asserting that God offers His grace equally to all believers. He encourages Christians to embrace the fullness of grace without fear of needing to earn it.

Grace literally means that which we do not have to earn. It has two great senses always; it comes without charge, and it comes when we are helpless. Grace does not merely help the man who helps himself-that is not the gospel. The gospel is that God helps the man who cannot help himself. In addition, God helps the man to help himself, for everything the man does comes from God. Grace is given to the man who is so weak and helpless he cannot take the first step. That is the meaning of grace-at least a little of its meaning. We can never know the fullness of it. This river of grace is as free as it is full, but some people, surprisingly, have the idea that when they get a little farther on they must pay an admission, or pay to reserve a seat, and they shrink back from the higher blessings of the gospel. Ordinary Christians scarcely dare to claim them. If I understand the meaning of the gospel, God has not put the higher blessings apart for a separate class who somehow are nearer to Him. God is no respecter of persons.