The speaker congratulates the College of Commerce and Business Administration on its 78th anniversary and shares the story of a man who donated P1500 to establish a seminary, illustrating the principle of sowing and reaping in life. Emphasizing the importance of value, the speaker highlights that sowing one's life and efforts into meaningful pursuits can yield greater returns than expected. Ultimately, the message urges the audience to remember to sow with faith, hope, and love, recognizing the value of people and the impact of their actions.