A.W. Tozer emphasizes that before the judgment seat of Christ, our service will be evaluated not by the quantity of our actions but by the potential we had to serve and give. He argues that true giving is measured by the sacrifice of self and the love behind the gift, rather than its size. Tozer highlights the collective responsibility within the church, noting that the effectiveness of ministry often relies on the willingness of all members to contribute. He warns that many may be unwilling to serve, leading to a disparity in effort and accountability before God. The sermon concludes with a prayer for complete self-giving in service to God and others.