Pastor Nathan Francis preaches about genuine repentance in Nehemiah 9 and 10. The sermon stresses the importance of heartfelt commitment over mere actions to earn favor. Points covered include choosing godly relationships, dedicating a day to rest and worship, and honoring God with financial generosity through tithing. The overarching message underscores the need for sincere repentance and gratitude towards God, with a call to seek His forgiveness and embrace salvation through Jesus Christ.