David Wilkerson addresses the serious issue of tempting Christ, emphasizing that it involves testing God's mercy by indulging in sin while believing one can escape judgment due to grace. He warns that many Christians today flirt with temptation, disregarding the truth of God's Word and the consequences of their actions. Wilkerson highlights Paul's admonition to take heed lest one falls, reminding believers that willful sin disrespects Jesus' sacrifice and puts Him to shame. He encourages a deeper understanding of the holy fear of God as the means of escape from temptation, as outlined in 1 Corinthians 10:13.