John Gill addresses the punishment of sin, emphasizing that all humanity, as descendants of Adam, is subject to both temporal and eternal punishment due to original sin and actual transgressions. He discusses the nature of these punishments, noting that while infants may suffer the consequences of original sin, their eternal fate is ultimately in God's hands. Gill asserts that the elect, covered by Christ's grace, are not subject to eternal punishment, while all others face condemnation due to their inherent sinfulness. He highlights the distinction between the various degrees of punishment and the necessity of divine justice, underscoring God's mercy alongside His justice. The sermon concludes with a reminder of the eternal consequences of sin and the hope found in Christ for those who believe.