G. Campbell Morgan emphasizes in 'The Message of 2 Samuel' that the opportunities God provides are shaped by man's attitude towards Him, as illustrated through David's life. David's fourfold attitude—conception of God's supremacy, conviction of His righteousness, confidence in His mercy, and conformity to His will—allowed God to work through him as an instrument for His purpose. Morgan also highlights that God's attitude towards David, characterized by purpose, power, principle, and persistence, influenced David's responses and ultimately created his opportunities. The sermon concludes with the assertion that the ultimate victory of God is independent of human attitudes, and the key to service lies in the soul's attitude towards God. The triumph of a man is realized when he yields to God, reflecting the profound relationship between divine and human attitudes.