The sermon centers on the transformative power of gratitude and faith, drawn from the story of the ten lepers in Luke 17, where only one returns to thank Jesus. It emphasizes that all humanity stands in need of divine mercy, as sin leads to spiritual death, and salvation is not earned but received through faith in Christ's atoning sacrifice. The preacher underscores that God's grace is universally available—regardless of background or past—yet most people fail to recognize their blessings, living in entitlement rather than thankfulness. The key message is that true faith acts as if God's promises are already fulfilled, trusting in His provision even before seeing results, and that gratitude is not optional but essential for a life transformed by grace. Ultimately, the sermon calls listeners to respond with humble thanksgiving, recognizing that every breath, provision, and moment of life is a gift from a good and merciful God.