Charles Finney emphasizes the necessity of true repentance before seeking forgiveness, using the example of Simon Magus to illustrate that one must first turn away from selfishness and sin to genuinely approach God in prayer. He explains that repentance is not merely feeling sorry or remorseful, but a complete change of mind and heart towards God and others. Finney argues that many sinners mistakenly pray for forgiveness without true repentance, which only leads to deception and continued sin. He stresses that true repentance involves honesty with God, restitution, and a commitment to abandon all forms of sin. Ultimately, Finney calls for a return to the biblical principle that repentance must precede prayer for pardon.