Charles Finney emphasizes that a person's moral character is defined by their ultimate intention rather than their actions or subordinate intentions. He explains the distinction between intention and volition, asserting that true moral character lies in the supreme intention of the mind, which should be to glorify God. Finney warns that intentions can be sinful or holy, and that the ultimate aim of one's actions must be disinterestedly benevolent to be considered holy. He concludes that God will judge individuals based on their intentions, not merely their actions, highlighting the importance of self-examination in understanding one's true character.

Charles Finney addresses the concept of natural ability and moral character, arguing against the false distinction between natural and moral ability. He emphasizes that moral inability stems from a lack of sufficient light to recognize the greatest apparent good, which is essential for moral obligation. Finney asserts that true holiness consists in willing as the greatest apparent good is, and that moral character is determined by the ultimate intention of one's will. He urges ministers and Christians to align their definitions of entire sanctification with the doctrine of natural ability to avoid confusion and error. The sermon calls for careful consideration of moral character and the nature of sin in relation to God's law.

A.W. Tozer emphasizes that God's character is infinitely holy and serves as the foundation of moral excellence in the universe. He argues that just as the excellence of steel is strength, the excellence of humanity lies in moral character, which is essential for trust and relationships. Tozer highlights that despite the confusion sin has caused, confidence in one another is crucial for societal cohesion, and ultimately, our relationship with God must be built on faith and trust in His supreme moral excellence. He asserts that God invites our unreserved confidence, and without faith, it is impossible to please Him.

Charles Finney emphasizes that moral character is either wholly right or wholly wrong, arguing that it cannot be a mixture of both. He explains that true holiness is defined by the ultimate intention of the mind to promote the glory of God and the good of others, while sin is the choice of self-gratification over these higher goods. Finney critiques various philosophical suppositions that suggest the coexistence of holiness and sin, asserting that such a notion is fundamentally flawed. He concludes that moral character is determined solely by one's ultimate intention, which must align with God's law to be considered virtuous. The letter serves as a call to recognize the simplicity of moral action and the necessity of complete devotion to God.

Charles Finney addresses the concept of moral and natural ability in relation to sanctification, emphasizing that true holiness is rooted in the supreme intention to promote God's glory and the good of all. He critiques the inconsistencies in the definitions of entire sanctification, arguing that moral character is defined by one's ultimate intentions rather than mere actions. Finney asserts that right character is synonymous with love and benevolence, while wrong character stems from selfishness and choices contrary to God's law. He concludes that true obedience arises from a heart aligned with God's will, rather than mere compliance with the law's letter.