Charles Finney discusses the encounter between Paul and Felix, emphasizing the tension between preaching the gospel and the procrastination of accepting it. Paul boldly reasons with Felix about righteousness, temperance, and the impending judgment, causing Felix to tremble with conviction yet ultimately choose to delay his response, seeking a more convenient time. Finney highlights the danger of procrastination in spiritual matters, illustrating how Felix's desire for convenience led him to dismiss the urgent call of the gospel. The sermon serves as a warning against the complacency that can arise from delaying one's commitment to Christ, urging listeners to respond to the gospel without delay.