D.L. Moody shares a poignant story about a tragic accident involving a young boy named Jimmy, emphasizing the profound grief experienced by his parents upon receiving the devastating news. The narrative highlights the emotional turmoil of delivering such heart-wrenching news and contrasts the loss of a child with the eternal consequences of a soul lost without God. Moody expresses that while the loss of a child is unbearable, the greater tragedy lies in a life lived without hope in Christ. He urges listeners to consider the eternal significance of salvation over earthly loss.