The sermon centers on the transformative power of Christ's call to sinners, illustrated through the story of Matthew's conversion in Luke 5:31–32, where Jesus declares He came not to call the righteous but sinners to repentance. It emphasizes that salvation is not earned by human effort or moral superiority, but is solely the work of God's sovereign grace, received through faith alone and grounded in the authority of Scripture alone. The preacher underscores the necessity of a personal, Spirit-empowered encounter with Christ—where the outward call of the gospel becomes an inward, effectual summons that compels the sinner to leave all and follow Jesus, as Matthew did. This call is not reserved for the morally elite but extends to the most broken, as seen in the repentant thief on the cross and the repentant Manasseh, affirming that no one is beyond God's redeeming grace. The sermon concludes with a call to personal response: to hear Christ's voice, 'Follow me,' and to live in continual communion with Him, rejecting all intermediaries and embracing Christ alone as Savior and Lord.