The sermon explores the concept of accountability before God, particularly concerning works and rewards at the judgment seat of Christ. Drawing from Romans 14 and 1 Corinthians 3, it emphasizes that while salvation is by grace through faith, believers are called to perform ordained works that glorify God, not for personal recognition but as part of a larger body of Christ. It clarifies that these works are not merely actions but a reflection of a purified conscience and a commitment to faithfulness within the local church, ultimately leading to a future generation prepared to serve and honor God.