Charles Finney addresses the dangers of relying on false assurances in faith, as illustrated in Isaiah 28:17, where God warns that judgment will expose the 'refuge of lies' that people create to evade accountability. He identifies various delusions, such as selfish religion, emotional impulse, mere orthodoxy, and universalism, which people use to avoid the true demands of God. Finney emphasizes that these false refuges ultimately lead to spiritual ruin, as they do not provide genuine peace or salvation. He calls for a return to true faith that is rooted in love for God and obedience to His commands, rather than self-serving beliefs. The sermon serves as a stark reminder that only through genuine faith in God can one find true refuge.