Eli Brayley emphasizes the pleasure of God in the Gospel of His Son, highlighting that it pleased the Father to have all fullness dwell in Christ and to reconcile all things through His blood. He explains that God's pleasure in the Gospel is not based on our worthiness but stems from His love and grace, as He willingly sacrificed His Son for our redemption. Brayley encourages believers to understand their acceptance in Christ, emphasizing that they are presented holy and blameless before God, not by their actions but through the grace of Jesus. The sermon calls for a deeper appreciation of God's mercy and the joy of being reconciled to Him through Christ's sacrifice.