C.H. Spurgeon emphasizes that God serves as the guardian for the fatherless, providing mercy and support when earthly protectors are absent. He encourages believers to cast away all other confidences and rely solely on the Lord, who fulfills every need. Spurgeon reflects on his own experiences of depending on God, affirming that true richness comes from having God as a father rather than relying on human patrons. He reassures the fatherless that they are not truly orphaned as long as they have the Lord, who is a fountain of mercy. The sermon calls on those in need to confidently appeal to God's loving heart for help.