The sermon discusses the significance of Pentecost, both historically and spiritually, drawing parallels between the first Pentecost at Mount Sinai and the New Testament Pentecost in Acts 2. The pastor emphasizes how God's timing and plans may differ from our expectations, but His consistency remains throughout scripture. The message highlights the transformation from the first Pentecost, where 3,000 died due to disobedience, to the New Testament Pentecost, where 3,000 were saved through the Holy Spirit's power.