Thomas Brooks emphasizes that God is the ultimate source of all comfort, as expressed in 2 Corinthians 1:3-4. He explains that true comfort cannot be found outside of God, who possesses every imaginable form of comfort, especially in our deepest troubles. Brooks reassures that even in our lowest moments, when we feel overwhelmed by grief and sorrow, God is there to console us, and His comfort is timely and perfect. He highlights that no external circumstances can hinder God's ability to provide comfort to His people, making it a vital aspect of His nature. Ultimately, Brooks encourages believers to continually seek God's comforting presence in their lives.