David Wilkerson emphasizes the profound delight God has in His Son, Jesus Christ, as illustrated in Isaiah and Matthew. He explains that while countless animal sacrifices failed to please God, Jesus came to fulfill God's will and provide the ultimate sacrifice for humanity's sins. This act of love and humility demonstrates God's singular plan to reconcile humanity through Christ, who is the only one that brings delight to the Father. Wilkerson highlights that God recognizes only the perfect obedience and sacrifice of Jesus, underscoring the importance of relying on Him for salvation.