David Wilkerson emphasizes the role of the Holy Spirit as our Comforter, highlighting that true comfort comes from understanding God's love and truth rather than our feelings. He explains that the Holy Spirit comforts us by reminding us of Jesus' promises and the foundational truth that God is not angry with us, but loves us deeply. Wilkerson encourages believers to invoke the Holy Spirit in times of trial, assuring them that their struggles are common among believers and that God provides a way to endure and escape temptation through His faithfulness.