The statement which best describes how Lincoln develops the theme that Americans must reconcile in order to heal the nation is the following one:
A- Lincoln speaks of binding up the nation's wounds and taking care of one another once hostilities cease rather than placing blame or punishing those responsible for the war.
Lincoln makes it clear that Americans must bind up the nation's wounds:
"let us strive on to finish the work we are in; to bind up the nation's wounds;"
In the last paragraph, Lincoln states that Americans must reconcile, that is, they must care for one another again:
"With malice toward none; with charity for all..."
He also states that Americans must take care of one another rather than placing blame or punishing those responsible for the war:
"to care for him who shall have borne the battle, and for his widow, and his orphan -- to do all which may achieve and cherish a just and lasting peace among ourselves, and with all nations."