The sermon emphasizes the transformative power of the Holy Spirit in aligning believers with God's will, drawing heavily from Psalm 119 and Ezekiel 36. It highlights the necessity of divine instruction and inclination, asserting that true understanding and obedience stem from God's grace, not inherent human ability. The message underscores the Holy Spirit's role in regeneration, applying the Gospel, cleansing from sin, and ultimately conforming believers to the image of Jesus Christ, enabling them to delight in God's statutes and experience eternal life through faith in Christ.