John Gill preaches on the profound mystery of God's condescension in choosing to dwell on earth, as illustrated by Solomon's dedication of the temple. He emphasizes the incredible nature of God's presence among sinful humanity, highlighting that despite the earth's corruption, God still desires to be with His people. Gill reflects on the incarnation of Jesus Christ as the ultimate manifestation of this divine condescension, where the Word became flesh and dwelt among us to bring salvation. He also discusses God's ongoing presence in the lives of believers, affirming that Christ dwells in the hearts of those who love Him. The sermon concludes with a call to recognize and cherish this intimate relationship with God.