Agrippa possesses a greater understanding of Jewish matters than Paul's previous judges, prompting the apostle to offer a more elaborate account of his conversion. He initiates by outlining his Pharisaic background, aiming to highlight an ironic observation: his accusers know his identity, origin, and religious upbringing well. As a former Pharisee, Paul now faces trial for preaching a belief that all Pharisees hold dear: resurrection (Acts 26:4–7). Therefore, it seems perplexing that his accusers express such astonishment at the concept of God raising the dead, given their shared belief in resurrection (v. 8). However, the crux of the matter lies not in the existence of resurrection itself but in Paul's proclamation of Jesus' resurrection. This event establishes Jesus as the Messiah and the embodiment of all the aspirations and promises of Israel. The focal point of contention lies in this specific resurrection. According to Paul, there is no distinction between belief in resurrection and the proclamation of Jesus; he represents the essence of resurrection and embodies the hope of the twelve tribes of Israel (v. 7).

The testimony of Paul could be divided into three distinct parts:
1. What I was (vv. 9–11)
2. What changed (vv. 12–18)
3. What I am now (vv. 19–23)

Jesus refers to the maxim that involves using a sharp stick, known as a goad, to control oxen. Paul no longer opposes or resists God. His conversion was not a shift to a new or improved understanding of God; instead, it was a transformation from a life of rebellion against God to becoming a member of God's people through faith in Jesus Christ. Anyone who rejects the Messiah cannot be considered a faithful member of the covenant, whether the old or the new covenant. Paul was chosen to bear witness to the revelation he had received and would continue to receive, in Jesus (26:16), specifically as a witness to the Gentiles (v. 17). Jesus mentions "those who are sanctified by their faith in me" (Acts 26:18). Here, "sanctified" refers to the people of God who, through faith, are forgiven, delivered from Satan's dominion, and brought into God's kingdom. This theme of true devotion to God persists in Acts 26:19. As a result of the encounter on the road to Damascus, Paul obeyed the "heavenly vision," convinced that the revelation was a direct message from God.

All individuals, including Jews, Paul, and the Gentiles, are called to repent, believe in Jesus, and demonstrate their new covenant relationship through obedience to Him. Repentance and obedience to Jesus serve as indicators of loyalty to God. Festus rejects Paul's gospel, and Paul does not rely solely on rationalistic arguments or pure rationality to present his message. Instead, Paul's personal experience, gospel ministry, and defense align with the rationality of human reason, making them reasonable. Paul's speech clearly reveals his evangelistic intent when he directs his words toward Agrippa. Aware of Agrippa's knowledge of the events in Israel and the teachings of the Bible, Paul associates belief in the prophets with faith in Jesus. Agrippa, fully aware of Paul's attempt to persuade him to become a Christian, responds with a question instead of answering directly. It is significant that Paul's final speech in Acts ends with an appeal to everyone. Agrippa affirms the judgments of other officials, stating that Paul has done nothing wrong and should be released. However, since Paul has appealed to Caesar, there is no turning back.