Todd Atkinson preaches on the transformative encounter between Cornelius and Peter, emphasizing the importance of recognizing God's gifts, particularly the Holy Spirit, and the need for openness to new understandings of faith. He highlights Cornelius as a devout man who, despite not being fully in the faith, exemplifies prayerfulness and generosity, while Peter grapples with his preconceived notions about clean and unclean. The sermon encourages believers to embrace the simplicity of the gospel, understanding that God's gifts are freely given and not based on merit. Atkinson calls for a community that welcomes all, reflecting God's grace and generosity, and challenges listeners to receive God's gifts without striving for worthiness.