A.B. Simpson emphasizes that sanctification is a divine gift from the Holy Spirit, representing the grace of Jesus Christ and the inheritance for believers. He contrasts this divine holiness with human efforts, highlighting that true sanctification is about receiving God's life and purity rather than striving for self-improvement. Simpson describes this process as a joyful and effortless journey, likening it to a heavenly highway that elevates believers above their struggles. He encourages believers to fully embrace God's power, allowing Him to guide them in His ways, as stated in Ezekiel 36:27.