T. Austin-Sparks emphasizes the divine foundation of acceptable prayer, highlighting that true prayer is rooted in the moral excellencies of Jesus Christ, which must be present in our prayers for them to be effective. He explains that prayer encompasses five aspects: communion, submission, petition, co-operation, and conflict, with communion being the foundational element akin to respiration in our spiritual lives. Submission is described as an active alignment with God's will, while petition involves asking with faith and assurance. Co-operation with God is presented as the ultimate purpose of prayer, ensuring that our requests align with His divine plan. Sparks warns against the dangers of mechanical prayer and the importance of maintaining a living relationship with God through prayer.