John Gill preaches on the universal conflagration of the universe, emphasizing the literal interpretation of biblical prophecies regarding the end times, particularly the burning of the heavens and the earth as described in 2 Peter 3:10-12. He argues against figurative interpretations that suggest the conflagration refers only to the Jewish church or ceremonial laws, asserting that the destruction will be total and literal, akin to the flood. Gill highlights the preparations in nature for this event and the historical belief in a universal burning, supported by various scriptures. He reassures believers that while the wicked will face judgment, the righteous will be preserved and ultimately inhabit a renewed creation.