The sermon centers on the necessity of spiritual rebirth, illustrated through Jesus' conversation with Nicodemus in John 3, emphasizing that entering the kingdom of God requires being born again of water and the Spirit. It contrasts the kingdom of darkness—under the covenant of works, bound by sin and the law—with the kingdom of light, where believers are liberated through Christ's redemptive work, symbolized by the death and resurrection of the grain. This new birth, a sovereign act of God, transfers individuals from spiritual death to life, severing their bond to the law and uniting them to Christ in the covenant of grace. The transformation is marked by a new spiritual life: a cry to God, hunger for His Word, dependence on the Holy Spirit, and the fruit of a transformed life, all evidencing genuine regeneration. The sermon concludes with a call to self-examination, urging believers to discern whether they truly experience the breath of prayer, the joy of communion with God, and the growth in grace that only the Spirit can produce.