Hans R. Waldvogel emphasizes the importance of giving thanks to the Lord as we enter the New Year, highlighting that God supplies all our needs through Christ. He contrasts the desire for worldly distractions with the spiritual abundance available in Jesus, urging believers to reckon themselves 'dead indeed' to sin and alive in Christ. Waldvogel encourages the congregation to embrace their identity as new creations, filled with the power and holiness of Jesus, and to start the year by praising God and seeking His glory.