The document is a sermon about counting the cost of becoming a disciple of Christ. It discusses several Bible passages that emphasize how one must be fully committed to following Christ, even if it means giving up family or possessions. The sermon argues that to be a disciple, one must renounce all that they have, fully love God, and keep His commandments. Several examples are given of how Christ challenges would-be disciples to demonstrate their willingness to make any sacrifice to follow Him.