The Queen will use her Christmas message to call for unity, saying that the "message of peace on Earth" is "needed as much as ever" in what some may see as a veiled reference to the chaos over Brexit.
In the message due to be broadcast at 3pm on Christmas Day she will talk about the importance of treating others with consideration.
She will say: "Even with the most deeply held differences, treating the other person with respect and as a fellow human being is always a good first step towards greater understanding."
Speaking about the birth of Jesus and the Christmas story, she will reinforce that theme, adding: "I believe his message of peace on Earth and goodwill to all is never out of date.
"It can be heeded by everyone; it's needed as much as ever."
The Queen's broadcast has become a traditional part of Christmas Day and is a rare chance for Her Majesty to share her personal thoughts with people in the UK and across the Commonwealth.
The palace does not explain the full meaning behind the message, leaving it open to interpretation, but the quotes released show a strong theme of unity and refer to the need to treat others with respect, and it does appear that the Queen may be referring to the recent chaos over Brexit and the divisions it has caused.
Sky's royal commentator Alastair Bruce said: "The UK has had two very significant referendums recently, first of all in Scotland and then on the Brexit question.
"And always with referendums they divide.
"It's very much the role of the monarch to steady the nation, and the Queen has done that here.
"She has taken a biblical reference about peace on Earth and encouraged people to tolerate and listen to the opinions of others and I think [this is] very much like her father did during the Second World War."
In a photograph released of the broadcast the Queen is sitting at a desk in the White Drawing Room at Buckingham Palace.
It was filmed on 12 December, the day after the meaningful vote on Theresa May's Brexit deal was due to take place in the House of Commons.
She is wearing an ivory and blue silk cocktail dress, with a lace overlay designed by her in-house dress designer Angela Kelly. She is also wearing a brooch given to her by the Duke of Edinburgh in 1966.
On a table is a black and white photograph of her holding a young Prince Charles with Prince Philip alongside her.
It was another big year for the Windsors.
The Duke and Duchess of Sussex got married, Princess Beatrice married Jack Brooksbank, and the Queen welcomed two new great grandchildren with both the Duchess of Cambridge and Zara Philips having babies.
Referring to her source of strength and encouragement, the Queen will talk of the importance of family, saying: "Through the many changes I have seen over the years, faith, family and friendship have been not only a constant for me but a source of personal comfort and reassurance."
Amid rumours of a rift between the Cambridges and the Sussexes, both couples will be at Sandringham for the traditional royal festivities.
Royal journalist Victoria Murphy said: "We certainly will see all four of them going to church on Christmas Day and of course it does come amid suggestions that they've not been getting on, amid rumours of rifts over the past few weeks, months.
"But certainly if there have been any of these behind closed doors we won't see any sign of that on Christmas Day.
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"I suspect we're going to see a family united, enjoying Christmas together."
The Queen travelled to Norfolk last Thursday to begin her annual Christmas stay at Sandringham.
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