The manuscript discusses the significance of the Lord's day falling on the first and last day of the year and the phenomenon of making New Year's resolutions. It touches upon the statistical trends of resolution-making by age group, the likelihood of people setting and sticking to their goals, and the type of resolutions commonly made. The author encourages the audience to focus on serving the Lord in the new year, drawing insights from the book of Joshua, chapter one, and emphasizing the importance of following God's word, acknowledging His faithfulness, and being aware of His continual presence.