Charles Finney emphasizes that moral character is either wholly right or wholly wrong, arguing that it cannot be a mixture of both. He explains that true holiness is defined by the ultimate intention of the mind to promote the glory of God and the good of others, while sin is the choice of self-gratification over these higher goods. Finney critiques various philosophical suppositions that suggest the coexistence of holiness and sin, asserting that such a notion is fundamentally flawed. He concludes that moral character is determined solely by one's ultimate intention, which must align with God's law to be considered virtuous. The letter serves as a call to recognize the simplicity of moral action and the necessity of complete devotion to God.