The document discusses favoritism and partiality in the church. It describes a scenario where a rich man and poor man come to church, and the rich man is given preferential seating over the poor man. The document argues this shows partiality, which is wrong. Christians should treat all people equally, regardless of wealth, as all are equally sinful and only Jesus is truly good. Favoring some over others in the church goes against biblical teachings of equality. The ultimate message is that the only seat of true importance is that of Jesus, and Christians should not concern themselves with status or seating, but only worship the one who alone deserves glory.