Charles Finney emphasizes that regeneration is synonymous with entire sanctification, marking a profound change in one's moral character and ultimate intentions towards obedience and benevolence. He argues that true regeneration requires a complete turning away from sin and a commitment to God, which is essential for justification and acceptance. Finney further distinguishes between sanctification as an exercise and as a state, asserting that faith is a critical act of will that leads to entire sanctification. He explains that faith is not merely belief but an active submission to God's truth, which must precede and condition the state of holiness. Ultimately, Finney concludes that holiness is a unified concept rooted in love and benevolence, with faith serving as a foundational element of the Christian experience.