Addressing the content means you focus on the facts in the person’s statement. Focusing on content is usually the simplest and safest way to respond because you aren’t drawing any conclusions beyond what the person has just said.
A fact, of itself, is lifeless; only when it is compared with other facts, does it leap into life, and show forth its hidden meaning.
When this conviction grows upon a man, and he reaches out for a fuller understanding of it, his spiritual sense develops, new worlds are opened to him and he conforms to the intelligent love which made the Great Plan possible.
Develop the discipline, when sharing your opinion in any context, of starting with the facts from which you claim to derive your conclusions.
The problem is, our brains are designed for efficiency. So we tend not to store all the source data that shapes our stories and feelings. We tend to remember what we think or feel about things. But we don’t remember all the facts and observations that generated those stories or feelings. Thus, we are terrible at revising our views but great at arguing for their rightness. Knowing this, we can be more patient both with ourselves and others.
It is said that “The truth is hard to swallow,” and it may be you are struggling to hear what this person has to say. It is also said “The truth shall set you free.” So, again, focus on facts.