Charles Finney emphasizes the importance of reasoning with God regarding our sins and the need for forgiveness. He explains that God, being a moral and good being, invites us to present our reasons for seeking mercy and sanctification. Finney outlines the necessity of acknowledging our sins, justifying God's actions, and pleading the merits of Christ's sacrifice as reasons for God to forgive and sanctify us. He encourages believers to approach God with confidence, presenting their case for mercy and transformation, while also recognizing the weight of their influence on others. Ultimately, Finney calls for a heartfelt plea to God, urging the necessity of divine intervention for both personal and communal salvation.