Charles Finney delivers a powerful sermon on the parable of the Rich Man and Lazarus, emphasizing the stark contrast between the eternal fates of the wealthy and the poor. He illustrates that the rich man, who lived in luxury, faced torment after death, while Lazarus, who suffered in life, was comforted in heaven. Finney highlights the permanence of one's state after death, the consciousness of both the righteous and the wicked, and the importance of heeding the teachings of Scripture. He warns against the dangers of wealth and self-indulgence, urging listeners to recognize the eternal consequences of their earthly choices.