C.H. Spurgeon emphasizes the profound comfort that a mother provides, illustrating how God mirrors this tenderness in His role as our Comforter. He invites us to approach God with unreserved confidence, knowing that just as a mother empathizes with her child's grief, God understands our sorrows and weaknesses. Spurgeon reassures us that we can share our troubles with God without fear of judgment, as He is compassionate and gentle. The sermon encourages us to begin and end our days in the presence of our loving God, who never tires of comforting us.