A.B. Simpson emphasizes the importance of both watching our prayers and being attentive to the answers we receive. He shares the story of a Christian who struggled with doubt due to unanswered prayers, only to realize that his requests were misguided and unnecessary. Simpson highlights that wisdom in prayer is crucial, as many things require action rather than prayer, and that believers should utilize the guidance God has already provided. By doing so, they can find clarity and receive further direction from God. Ultimately, the sermon calls for a balanced approach to prayer, combining faith with practical wisdom.