The sermon transcript discusses the concept of God's will versus man's will. It emphasizes that by sinning, man sets his own will above God's and disrespects Him. The sermon also highlights the idea of divine justice, stating that every sin against God calls for punishment to vindicate His name and justice. It references Romans 12:19, where God promises to repay and seek vengeance. Additionally, the sermon describes hell as a place of everlasting punishment, where sinners are tormented both physically and mentally. It explains that hell is necessary due to the nature of sin and the withdrawal of God's mercy and goodness. The sermon references Matthew 13:47-50 to illustrate the fate of the wicked.