Charles Finney emphasizes the conditions necessary for prevailing prayer, focusing on the importance of confession and restitution to both God and others. He argues that true repentance involves acknowledging our sins and making amends for the wrongs we have committed, both to God and to our fellow beings. Finney illustrates that withholding what is due to God is akin to robbery, and that sincere prayer requires a heart willing to return to God and dedicate all that remains of our lives to His service. He stresses that reconciliation with others is also essential before approaching God in prayer, as unresolved conflicts can hinder our relationship with Him. Ultimately, Finney calls for a deep, penitent return to God, emphasizing that our prayers must align with His will and purposes.