A conclusion is the answer to a specific question included in the evaluation design, or an interpretation of outcomes related to a particular information need.
In general discernment is the ability of an evaluator to see what is not obvious to the typical stakeholder. For transformative evaluation discernment goes beyond this to see what is right and wrong, good and evil, in the program from God’s perspective.
For a more detailed discussion go to page 19 in Evaluating Transformational Development Outcomes on this site. I encourage you to comment, perhaps starting a dialogue that will help me and others deepen understanding of this topic/issue.