David Wilkerson emphasizes the theme of supernatural comfort provided by the Holy Spirit during trials and tribulations. He explains that while God does not promise deliverance from struggles, He assures us of His comforting presence to help us endure. This comfort is not merely a temporary relief but a profound, supernatural peace that empowers us to support others in their distress. Wilkerson highlights the importance of faith in receiving this comfort and encourages believers to let the peace of God rule in their hearts amidst fear and uncertainty.