A.B. Simpson emphasizes the theme of victorious suffering in his sermon on 2 Corinthians Chapter 1, illustrating how God, as the Father of mercies, comforts us in our tribulations so that we can extend that comfort to others. He reflects on the apostle Paul's personal experiences of suffering, highlighting that trials are a part of the Christian journey and serve a divine purpose. Simpson encourages believers to embrace their sufferings as opportunities for growth and service, reminding them that God's comfort is proportionate to their trials. He concludes with the assurance that God delivers us from our afflictions and calls us to share that comfort with a hurting world.