He invites experts on various topics and has informative conversations with them. Some are about scientific topics such as climate change and others are more about personal stories and explorations of thoughts such as recently with Stephen Fry.
Sam's business model is also very exemplary: no ads and the podcasts are free. He has the luxury of having many supporters who donate so that he can keep doing what he is doing and some side businesses like meditation app. What this means is that he doesn't need to shy away from difficult topics and can have more honest conversations on those without some advertiser getting cold feet.