J.R. Miller emphasizes that the gospel speaks to those who suffer, asserting that Christianity is particularly a religion for sorrow. He explains that Christ's beatitude, 'Blessed are those who mourn,' reveals the profound comfort found in God's love during times of grief. Miller illustrates that true comfort strengthens individuals to endure their sorrow, and he encourages believers to find hope in the memories of loved ones and the assurance of God's unchanging love. He concludes that sorrow, while painful, can lead to deeper blessings and a greater appreciation for divine comfort.