A.W. Tozer emphasizes the necessity of keeping the 'top side' of our souls open to God, allowing His light and grace to illuminate our lives. He contrasts human forgiveness, which often carries shadows of the past, with God's complete and immediate forgiveness that erases our sins. Tozer encourages believers to be willing to embrace this divine acceptance, which hinges on their openness to God's transformative power. The sermon calls for a deeper commitment to maintaining a transparent relationship with God, free from the burdens of past mistakes. Ultimately, it is through this openness that we can fully experience God's grace and renewal.