The sermon is based on John chapter 3, verses 10 through 21, with the central text being John 3:16. The preacher sets the scene by noting that the Lord Jesus is speaking to Nicodemus, a master of Israel, who comes to Jesus by night and asks, "How can these things be?" Jesus responds by pointing Nicodemus — and by extension all who hear — toward the heavenly realities that surpass earthly understanding.