John Gill addresses the complex theological concepts of divine rejection, focusing on the rejection of certain angels and men. He explains that God's decree of rejection is rooted in His sovereign will, contrasting it with the doctrine of election. Gill emphasizes that while some angels were chosen and confirmed in grace, others were passed over and appointed to judgment, illustrating God's justice and sovereignty. He further discusses the rejection of some men, highlighting that this non-election is not based on sin but on God's good pleasure, ultimately serving His glory. The sermon invites reflection on the nature of God's decrees and the implications for humanity's understanding of grace and judgment.