John Gill emphasizes the significance of internal worship and godliness as the foundation of true worship. He argues that external worship is meaningless without a heart engaged in genuine devotion to God, as true worship must come from the spirit and be rooted in love and reverence for God. Gill explains that godliness, which encompasses a holy disposition towards God, is essential for both internal and external worship, and it is a gift from God that enables believers to serve Him acceptably. He highlights that true godliness leads to spiritual growth and the promise of blessings in this life and the next. Ultimately, Gill calls for a sincere and heartfelt approach to worship that reflects a deep relationship with God.