A.B. Simpson emphasizes that the blessings of the gospel, both great and small, are freely given by God and cannot be earned through our own efforts or experiences. He warns against relying on personal feelings of salvation as a foundation, urging believers to recognize grace as an unmerited gift. Simpson illustrates this with the metaphor of a river, which remains free and accessible at all points along its course, symbolizing God's abundant grace. He highlights the importance of the Holy Spirit in helping us understand and appreciate these divine gifts. Ultimately, Simpson calls for a recognition of God's generosity, encouraging believers to embrace the fullness of His grace and love.