Charles Finney emphasizes that while sin is an unavoidable reality under God's moral government, it remains inexcusable for the sinner. He explains that God's governance is based on moral persuasion rather than coercion, allowing individuals the freedom to choose sin despite the weight of moral motives against it. Finney argues that God's wisdom and goodness ensure that He does all He can to prevent sin without compromising His nature, and that ultimately, the responsibility for sin lies with the individual. He concludes by urging listeners to recognize their moral agency and the importance of aligning their hearts with their conscience in order to find peace with God.