Theodore Epp emphasizes that God's wrath is a consistent and unchanging opposition to all unrighteousness, distinct from human anger, which is often sinful. He explains that while God abhors sin, He loves the sinner and has provided salvation through Christ, allowing sinners to escape the consequences of their actions. Epp highlights that God's attitude towards sin is unwavering, and those who reject His offer of love will face His righteous judgment. The sermon underscores the importance of recognizing the difference between God's love for humanity and His hatred for sin, urging listeners to accept God's mercy. Ultimately, Epp calls for a serious reflection on our own attitudes towards sin in light of God's perspective.