First it may be well to observe what repentance is not. Repentance is neither penitence (simple sorrow for sin), nor penance (the effort in some way to atone for wrong done), nor reformation (an attempt to replace bad habits with good ones).

             Repentance is a complete reversal of one’s inward attitude. To repent is to change one’s attitude toward self, toward sin, toward God, toward Christ. John the Baptist came preaching to publicans and sinners, hopelessly vile and depraved, “Repent [or change your attitude], for the kingdom of heaven is at hand” (Matt. 3:2). To the haughty scribes and legalistic Pharisees came the same command, “Change your attitude,” and thus they would be ready to receive Him who came in grace to save. To sinners everywhere the Saviour cried, “Except you [change your attitude], you shall all likewise perish” (Luke 13:3,5).

             True repentance implies that the pleasure lover sees and confesses the folly of his empty life; the self-indulgent learns to hate the passions that express the corruption of his nature; the self-righteous sees himself a condemned sinner in the eyes of a holy God; the man who has been hiding from God seeks to find a hiding place in Him; the Christ-rejecter realizes and owns his need of a Redeemer, and so believes unto life and salvation.

             To own frankly that I am lost and guilty is the prelude to life and peace. It is not a question of a certain depth of grief and sorrow, but simply the recognition and acknowledgment of need that lead one to turn to Christ for refuge. None can perish who put their trust in Him. His grace superabounds above all our sin, and His expiatory work on the cross is so infinitely precious to God that it fully meets all our uncleanness and guilt.

             (From Except Ye Repent.)