A.B. Simpson emphasizes the profound peace and joy that come from yielding one's will to God and embracing a humble heart. He highlights the blessings of hungering for righteousness and the satisfaction that surpasses worldly pleasures. Simpson further explains that true happiness is found in mercy, forgiveness, and the act of giving, which leads to a double blessing. He concludes with the idea that suffering for Christ transforms into a deeper joy, illustrating the paradox of experiencing both tears and joy simultaneously in the Christian life.