Charles Finney emphasizes God's goodness towards humanity, illustrating how people often respond with ingratitude and evil in return for His love and kindness. He reflects on the nature of God's justice and mercy, explaining that while God is infinitely benevolent, He also requires justice, especially in a world filled with sin. Finney urges listeners to recognize the manifestations of God's love, such as creation, the law, and the gift of the Sabbath, and to receive these gifts with gratitude rather than resentment. He challenges the audience to consider their own responses to God's goodness and to repent for their ingratitude, ultimately pointing to Jesus Christ as the embodiment of God's love despite humanity's rejection. The sermon calls for a heartfelt acknowledgment of God's kindness and a sincere return to Him in faith and obedience.