本書作者Ralph P. Martin認為「監獄書信蘊藏了豐富的基督教的真理,正等待人去挖掘,以便能幫助教會服事的工作。」
在本書中,作者提出兩種理論,均高過於時下待處理的神學理論和實踐的要求及計畫。這兩種理論為普世層面基督論的教導,以及把教會的角色視為是上帝從事和解的基座和代理人。在這樣的陳述裏,作者讓保羅的聲音再次在這些重要的議題被聽見。
The Sermon on the Mount, like the rest of the New Testament, speaks of the kingdom with a present and a future sense. The Beatitudes refer to the kingdom primarily in its present aspect (5:3, 10) - Jesus is saying, this is what kingdom people are like now. In 7:21, however, Jesus is speaking of the Day of Judgment, and the kingdom referred to is the completed, perfected eternal kingdom. In theological language, the kingdom of heaven is therefore eschatological, but it is already present in some measure now.
At the outset of his ministry Jesus proclaims that 'the kingdom of heaven is near'. The sense of the Greek is that the kingdom is now present in the vicinity, waiting to be populated by the members Jesus will call into it. In that context, 11:12 ('the kingdom of heaven has been forcefully advancing') is like a progress report. The kingdom is here and now, and the Sermon on the Mount calls us to make it visible, both individually and corporately.