R.A. Torrey emphasizes the absurdity of the excuses people make for not accepting God's invitation to salvation, as illustrated in the parable of the great banquet in Luke 14:18. He argues that these excuses, such as being too busy or feeling unworthy, are irrational when weighed against the grace and love offered by Christ. Torrey challenges listeners to recognize that what they give up for Christ is insignificant compared to what they gain, and he reassures that no one is beyond the reach of God's mercy. He urges individuals to stop hiding behind excuses and to respond to the call of Christ with faith and acceptance.