C.H. Spurgeon emphasizes that as God's creatures, we are all debtors to Him, obligated to obey Him fully. Despite our inability to repay our debts due to sin, Christ has paid the ultimate price, freeing believers from the debt of God's justice. This grace compels Christians to recognize their greater debt of love and gratitude towards God for His mercy, sovereignty, and unchanging nature. Spurgeon urges believers to reflect on their indebtedness to God's attributes and to yield themselves as living sacrifices in response to His love and grace.