David Wilkerson emphasizes the role of the Holy Spirit as our Comforter, highlighting that true comfort comes from understanding God's love and truth rather than our feelings. He explains that the Holy Spirit comforts us by reminding us of Jesus' promises and the foundational truth that God is not angry with us, but loves us deeply. Wilkerson encourages believers to invoke the Holy Spirit in times of trial, assuring them that their struggles are common among believers and that God provides a way to endure and escape temptation through His faithfulness.

David Wilkerson emphasizes the profound relationship believers have with God the Father through the Holy Spirit, who teaches us to call Him 'Abba, Father.' This relationship is likened to the adoption process, where once we are accepted, we can claim God as our own. The Holy Spirit comforts us in our struggles, reminding us of our identity as heirs of God and the immense love and power available to us. Wilkerson encourages believers to embrace their status as children of God, rejecting feelings of orphanhood and poverty in spirit. He reassures that the Holy Spirit is always present to provide comfort and strength during times of suffering.