F.B. Meyer emphasizes the importance of lifting our hearts to God, encouraging believers to rise above the burdens of daily life and seek the serene presence of the Father. He draws inspiration from the phrase 'Sursum corda,' urging us to elevate our hearts free from sin and mistrust, and to embrace joy and purity. Meyer reminds us that in times of trouble, we should look up to God, who will lift us higher and fill us with peace. He highlights the necessity of walking in the ways of the Lord, as exemplified by Jehoshaphat, and warns against the distractions of idolatry and worldly concerns. Ultimately, he calls for a heart that aspires to dwell in heavenly places with Christ.