Charles Finney addresses the excuses of sinners who refuse to repent, emphasizing that their objections to God's justice and mercy are unfounded. He argues that the Bible does not portray God as unjust or cruel, but rather as a benevolent figure who desires the best for humanity. Finney illustrates how individuals often resist God's call to repentance, despite the overwhelming evidence of His love and the moral responsibility they hold. He encourages sinners to recognize their ability to change their hearts and to choose to please God rather than themselves. Ultimately, he calls for a sincere commitment to God, highlighting that even the simplest act of faith can be pleasing to Him.

F.B. Meyer reflects on Abraham's intercession for Sodom, emphasizing the deep relationship between God and Abraham, who was called a friend of God. Meyer highlights Abraham's concern for the righteous within the city and his desire to protect God's character from being misrepresented among the nations. The sermon illustrates the importance of persistent and humble prayer, as Abraham boldly pleads with God for mercy, demonstrating faith in God's justice. Ultimately, Meyer underscores the principle that the presence of the righteous can delay judgment, urging believers to intercede for a world in need of salvation.

Charles Finney emphasizes the profound significance of Christ's atonement, explaining that Jesus died for our sins to demonstrate God's righteousness and love. He argues that the atonement is essential for understanding God's justice and mercy, as it allows for the forgiveness of sins while upholding the integrity of divine law. Finney highlights that the atonement is not merely a philosophical concept but a powerful truth that can transform lives when believed. He calls on sinners to recognize the depth of Christ's sacrifice and respond with a life dedicated to Him, urging them to accept the mercy offered through His death. The sermon ultimately stresses the necessity of understanding and embracing the atonement for true salvation.