John Gill emphasizes the significance of repentance towards God as a vital aspect of internal worship and godliness. He explains that true repentance involves a heartfelt turning away from sin and a sincere return to God, motivated by His grace and mercy. Gill distinguishes between various types of repentance, including natural, national, external, hypocritical, legal, and evangelical repentance, highlighting that genuine repentance is a gift from God that leads to a transformation of the heart and life. He stresses that repentance is not merely an outward act but a deep, inward sorrow for sin that results in a commitment to forsake it and seek God's forgiveness. Ultimately, Gill concludes that true repentance is essential for salvation and is accompanied by the assurance of God's pardon and grace.

A.W. Pink emphasizes the critical necessity of repentance for salvation, asserting that it is a prerequisite for true belief in Christ. He explains that repentance involves a heartfelt acknowledgment of one's rebellion against God and a sincere desire to turn away from sin. Pink highlights that God commands all people to repent, as it is essential for making peace with Him and recognizing His rightful authority over our lives. He warns that without true repentance, one cannot receive Christ and will face eternal consequences. The sermon concludes with a call to action, urging listeners to seek genuine repentance and turn to God for mercy.