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Two concepts are included and, clearly there is a relationship between them. Quite simply, God forgives the sins of those who repent, or God forgives sinners when they repent. “I acknowledged my sin unto thee, and mine iniquity have I not hid. I said, I will confess my transgressions unto the LORD; and thou forgavest the iniquity of my sin” (Ps. 32:5). “Let the wicked forsake his way, and the unrighteous man his thoughts: and let him return unto the Lord, and he will have mercy on him, and to our God, and he will abundantly pardon” (Isa. 55:7). “I send thee, to open their eyes, and to turn them from darkness to light, and from the power of Satan unto God, that they may receive forgiveness of sins, and inheritance among them which are sanctified by faith that is in me” (Acts 26:17b-18). That should be enough—God forgives us when we repent—but to dispel confusion, we should explain the relationship further.
In the minds of some, forgiveness of sins is the same thing as justification by faith alone and, since we are justified by faith alone without works (and the same people often define repentance as a work), to connect the forgiveness of sins in any way with repentance jeopardizes the truth of justification by faith alone. Therefore, with due deference to the fundamental truth of justification by faith alone we proceed carefully.
Repentance is not faith and faith is not repentance. Faith is knowledge, confidence, trust, and assurance. Repentance is a change of mind. Nevertheless, faith and repentance are inseparably connected. Since we believe in Christ for salvation from sin, we necessarily repent of our sins at the same time. We cannot look to Christ in faith for salvation from sin while we hold to our sins. If we have true faith, we change our mind concerning our sins. Thus repentance and faith are two sides of the same coin: by faith we look to Christ and by repentance we look away from sin. Thus Paul summarizes his preaching in Ephesus in Acts 20:21: “Testifying both to the Jews and the Greeks repentance toward God and faith toward our Lord Jesus Christ.”