Charles Finney emphasizes the critical responsibility of how we hear the Gospel, urging listeners to take heed and be attentive to God's word. He explains that the manner of our hearing directly impacts our understanding and spiritual growth, as well as the salvation of ourselves and others. Finney warns that neglecting to hear with seriousness can lead to misunderstanding and spiritual decline, and he outlines specific ways to approach hearing the Gospel, including deep attention, reverence, and a sincere desire to understand. He concludes by stressing the eternal consequences of our hearing and the importance of responding to God's call with urgency and obedience.