Watchman Nee discusses the significance of head covering in the context of God's order in creation, emphasizing that the head of every man is Christ, the head of the woman is the man, and the head of Christ is God. He explains that head covering is not merely a cultural practice but a representation of submission to God's governmental authority, highlighting the importance of recognizing one's position within this divine order. Nee stresses that grace does not nullify God's government, and that women covering their heads serves as a testimony to both God and the angels, affirming their acceptance of God's appointed order. He concludes that understanding and practicing head covering is essential for maintaining the testimony of God's government in the church.