A.B. Simpson emphasizes the importance of counting all experiences as joy, regardless of our feelings. He explains that the act of 'reckoning' is crucial, as it involves treating ourselves as dead to our old nature and choosing to rejoice in faith. Simpson encourages believers to fix their hearts on God and to develop a habit of rejoicing, which leads to a spirit of gladness and praise. He reminds us that even in times of hardship and lack, we can still find joy in the Lord, as our peace comes from knowing Jesus is in control. Ultimately, the sermon calls for a steadfast commitment to joy and faith amidst life's challenges.

We do not always feel joyful, but we are to count it all joy. The word "reckon" is one of the key words of Scripture. It is the same word used about our death to self (Romans 6: 11). We do not feel dead. We are painfully conscious of something that would gladly return to life. But we are to treat ourselves as dead and neither fear nor obey the old nature. So we are to reckon the thing that comes as a blessing. We are determined to rejoice, to say, my heart is fixed, 0 God, my heart is fixed: I will sing and give praise (Psalm 57:7). This rejoicing by faith will soon become a habit and will bring continually the spirit of gladness and the spontaneous overflow of praise. Then, although the fig tree shall not blossom, neither shall fruit be in the vines; the labor of the olive shall fail, and the fields shall yield no meat; the flock shall be cut off from the fold, and there shall be no herd in the stalls: yet I will rejoice in the Lord, I will joy in the God of my salvation (Habakkuk 3:17). Peace, perfect peace, with sorrows surging 'round? On Jesus' bosom naught but calm is found. Peace, perfect peace, our future all unknown? Jesus we know, and He is on the throne.