A.B. Simpson emphasizes the critical importance of completing our God-given tasks, reflecting on the sorrow of unfinished work in the Christian life. He illustrates this through the history of Israel, where incomplete conquests led to spiritual decline, and the ministry of Elijah, who, despite his great victories, faltered and left his mission unfulfilled. Simpson urges believers to focus on finishing their course with joy, reminding them that the final steps are crucial in fulfilling God's calling. He calls for a heartfelt commitment to complete the ministry entrusted to us, which is to share the gospel of grace.