Octavius Winslow emphasizes the profound nature of prayer as a sacred act of drawing near to God, likening it to the sweet incense offered at the altar. He explains that true prayer arises from a heart transformed by grace, where the believer's struggles and sincerity are known and cherished by God. Winslow highlights that even the simplest expressions of prayer, such as a sigh or a tear, are fragrant offerings to the Lord, who sees beyond outward appearances to the heart's true condition. The sermon encourages believers to recognize the beauty and value of their prayers, as they are accepted by God with delight. Ultimately, it is a reminder of the intimate relationship between the believer and God, where prayer becomes a means of communion and connection.

Thomas Brooks emphasizes that true prayer is rooted in the sincerity of the heart, as expressed in Proverbs 23:26, 'My son, give Me your heart.' He argues that God desires our whole heart in prayer, rather than mere eloquence or formality. Brooks points out that many fail in their prayer life because they do not engage their hearts fully, and that heartfelt prayer leads to divine acknowledgment and reward. He warns that prayers lacking sincerity are empty and ineffective, likening them to mere noise without substance. Ultimately, Brooks teaches that God listens to the heart's cry, and only prayers that stem from a sincere heart are accepted by Him.