John Gill preaches a sermon occasioned by the death of Mrs. Mary Fall, emphasizing the importance of following God's guidance in times of distress. He draws from Isaiah 30:21, illustrating how the Lord directs His people to walk in His ways, especially during trials. Gill reassures the congregation that God's word provides clear direction and comfort, encouraging them to trust in Christ as the only way to salvation and eternal life. He highlights the significance of spiritual nourishment through the word of God, which leads to peace and strength for believers. The sermon serves as a reminder of the hope and assurance found in Christ, even amidst sorrow and loss.