The sermon by Brian Birdow focuses on understanding the psalmist's prayers in Psalms 116 and emphasizes the importance of gratitude and love for God, who listens and responds to prayers. It reflects on God's grace, mercy, and the blessings He bestows, encouraging believers to overcome temptations and find rest in Him. The message conveys that through Jesus, we can approach God confidently, receiving His abundant blessings and comfort.