A.W. Tozer emphasizes the profound theology of Christmas, urging believers to focus on the deeper truths behind the holiday rather than mere sentimentality. He highlights the wonders of Eternal Life, the manifestation of that Life in Jesus, the nature of God as light, the reality of sin, and the incredible gift of forgiveness and cleansing through Christ's blood. Tozer calls for a heartfelt response to the Incarnation, encouraging spontaneous prayer and genuine communion with God. Ultimately, he asserts that the theology of Christmas provides a solid foundation for faith, transcending the fleeting joys of the season.