Repentance implies a willingness to make restitution, and the actual making of it as far as ability goes. He is not just, and of course is not penitent, who has injured his neighbor in his person, reputation, property, or in anything, and is unwilling to make restitution. And he is unwilling to make restitution who neglects to do so whenever he is able. It is impossible that a soul truly penitent should neglect to make all practicable restitution, for the plain reason that penitence implies a benevolent and just attitude of the will, and the will controls the conduct by a law of necessity.

Repentance implies reformation of outward life. This follows from reformation of heart by a law of necessity. It is naturally impossible that a penitent soul, remaining penitent, should indulge in any known sin. If the heart be reformed, the life must be as the heart is.

It implies a universal reformation of life, that is, a reformation extending to all outward sin. The penitent does not, and remaining penitent, cannot, reform in respect to some sins only. If penitent at all, he must have repented of sin as sin, and of course of all sin. If he has turned to God, and consecrated himself to God, he has of course ceased from sin, from all sin as such. Sin, as we have seen on a former occasion, is a unit, and so is holiness. Sin consists in selfishness, and holiness disinterested benevolence: it is therefore sheer nonsense to say that repentance can consist with indulgence in some sins. What are generally termed little, as well as what are termed great sins, are alike rejected and abhorred by the truly penitent soul, and this from a law of necessity, he being truly penitent.

4. It implies faith or confidence in God in all things. It implies, not only the conviction that God is wholly right in all His controversy with sinners, but also that the heart has yielded to this conviction, and has come fully over to confide most implicitly in Him in all respects, so that it can readily commit all interests for time and eternity to His hands. Repentance is a state of mind that implies the fullest confidence in all the promises and threatenings of God, and in the atonement and grace of Christ.

What impenitence is not.

1. It is not a negation, or the mere absence of repentance. Some seem to regard impenitence as a nonentity, as the mere absence of repentance; but this is a great mistake.
2. It is not mere apathy in the sensibility in regard to sin, and a mere want of sorrow for it.
3. It is not the absence of conviction of sin, nor the consequent carelessness of the sinner in respect to the commandments of God.
4. It is not an intellectual self-justification, nor does it consist in a disposition to cavil at truth and the claims of God. These may and often do result from impenitence, but are not identical with it.
5. It does not consist in the spirit of excuse-making, so often manifested by sinners. This spirit is a result of impenitence, but does not constitute it.
6. Nor does it consist in the love of sin for its own sake, nor in the love of sin in any sense. It is not a constitutional appetite, relish, or craving for sin. If this constitutional craving for sin existed, it could have no moral character, inasmuch as it would be a wholly involuntary state of mind. It could not be the crime of impenitence.

What impenitence is.

1. It is everywhere in the Bible represented as a heinous sin, as in: "Then began He to upbraid the cities wherein most of His mighty works were done, because they repented not. Woe unto thee, Chorazin! Woe unto thee, Bethsaida! For if the mighty works which were done in you, had been done in Tyre and Sidon, they would have repented long ago in sackcloth and ashes. But I say unto you, it shall be more tolerable for Tyre and Sidon at the day of judgment than for you. And thou Capernaum, which art exalted unto heaven, shalt be brought down to hell; for if the mighty works which have been done in thee, had been done in Sodom, it would have remained until this day. But I say unto you, that it shall be more tolerable for the land of Sodom, in the day of judgment, than for thee" (Matthew 11:20-24). Here, as elsewhere, impenitence is represented as most aggravated wickedness.

Matthew 11:20-24

20 Then Jesus began to denounce the cities where he had done most of his miracles, because they hadn't turned from their sins and turned to God. 21 "What horrors await you, Korazin and Bethsaida! For if the miracles I did in you had been done in wicked Tyre and Sidon, their people would have sat in deep repentance long ago, clothed in sackcloth and throwing ashes on their heads to show their remorse. 22 I assure you, Tyre and Sidon will be better off on the judgment day than you! 23 And you people of Capernaum, will you be exalted to heaven? No, you will be brought down to the place of the dead. For if the miracles I did for you had been done in Sodom, it would still be here today. 24 I assure you, Sodom will be better off on the judgment day than you." NLT

2. Impenitence is a phenomenon of the will, and consists in the will's cleaving to self-indulgence under light. It consists in the will's pertinacious adherence to the gratification of self, in despite of all the light with which the sinner is surrounded. It is not, as has been said, a passive state nor a mere negation, nor the love of sin for its own sake; but it is an active and obstinate state of the will, a determined holding on to that course of self-seeking which constitutes sin, not from a love to sin, but for the sake of the gratification. This, under light, is of course, aggravated wickedness. Considered in this view, it is easy to account for all the woes and denunciations that the Saviour uttered against it. When the claims of God are revealed to the mind, it must necessarily yield to them, or strengthen itself in sin. It must, as it were, gird itself up, and struggle to resist the claims of duty. This strengthening self in sin under light is the particular form of sin which we call impenitence. All sinners are guilty of it, because all have some light, but some are vastly more guilty of it than others.

Notice some things that are implied in impenitence.

As it essentially consists in a cleaving to self-indulgence under light, it implies:

1. That the impenitent sinner obstinately prefers his own petty and momentary gratification to all the other and higher interests of God and the universe; that because these gratifications are his own, or the gratification of self, he therefore gives them the preference over all the infinite interests of all other beings.

2. It implies the deliberate and actual setting at naught, not only of the interests of God and of the universe, as of no value, but it implies also a total disregard, and even contempt, of the rights of all other beings. It is a practical denial that they have any rights or interests to be promoted.

3. It implies a rejection of the authority of God, and contempt for it, as well as a spurning of His law and gospel.

4. It implies a present justification of all past sin. The sinner who holds on to his self-indulgence, in the presence of the light of the gospel, really in heart justifies all his past rebellion.

5. Consequently present impenitence, especially under the light of the glorious gospel, is a heart-justification of all sin. It is taking sides deliberately with sinners against God, and is a virtual endorsing of all sins of earth and hell. This principle is clearly implied in Christ's teaching: "Wherefore, behold, I send unto you prophets, and wise men, and scribes; and some of them ye shall kill and crucify; and some of them shall ye scourge in your synagogues, and persecute them from city to city; that upon you may come all the righteous blood shed upon the earth, from the blood of righteous Abel unto the blood of Zacharias, son of Berechiah, whom ye slew between the temple and the altar. Verily, I say unto you, All these things shall come upon this generation" (Matthew 23:34-36).

Matthew 23:34-36
34 I will send you prophets and wise men and teachers of religious law. You will kill some by crucifixion and whip others in your synagogues, chasing them from city to city. 35 As a result, you will become guilty of murdering all the godly people from righteous Abel to Zechariah son of Barachiah, whom you murdered in the Temple between the altar and the sanctuary. 36 I assure you, all the accumulated judgment of the centuries will break upon the heads of this very generation. NLT

6. Present impenitence, under all the light and experience which the sinner now has, involves the guilt of all his past sin. If he still holds on to it, he in heart justifies it. If he in heart justifies it, he virtually recommits it. If in the presence of accumulated light, he still persists in sin, he virtually endorses, recommits, and is again guilty of all past sin.

It implies a total want of confidence in God; want of confidence in His character and government; in His works and ways. It virtually charges God with usurpation, falsehood, and selfishness in all their odious forms. It is a making war on every moral attribute of God, and is utter enmity against Him. It is mortal enmity, and would of course always manifest itself in sinners, as it did when Christ was upon the earth. When He poured the light upon them, they hardened themselves until they were ripe for murdering Him. This is the true nature of impenitence. It involves the guilt of a mortal enmity against God.

Notice some of the characteristics or evidences of impenitence.

1. A manifested indifference to the sins of men is evidence of an impenitent and sin-justifying state of mind. It is impossible that a penitent soul should not be deeply and heartily opposed to all sin; and if heartily opposed to it, it is impossible that he should not manifest this opposition, for the heart controls the life by a law of necessity.

2. Of course a manifest heart complacency in sin or in sinners is sure evidence of an impenitent state of mind. "He that will be the friend of the world is the enemy of God" (James 4:4). Heart-complacency in sinners is that friendship with the world that is enmity against God.

James 4:4

4 You adulterers! Don't you realize that friendship with this world makes you an enemy of God? I say it again, that if your aim is to enjoy this world, you can't be a friend of God. NLT

3. A manifest want of zeal in opposing sin and in promoting reformation is a sure indication of an impenitent state of mind. The soul that has been truly convinced of sin, and turned from sin to the love and service of God, cannot but manifest a deep interest in every effort to expel sin out of the world. Such a soul cannot but be zealous in opposing sin, and in building up and establishing righteousness in the earth.

4. A manifest want of sympathy with God in respect to His government, providential and moral, is an evidence of impenitence of heart. A penitent soul, as has been said, will and must of course justify God in all his ways. This is implied in genuine repentance. A disposition to complain of the strictness and rigor of God's commandments to speak of the providence of God in a complaining manner, to murmur at its allotments, and repine at the circumstances in which it has placed a soul is to evince an impenitent and rebellious state of mind.

5. A manifest want of confidence in the character, faithfulness, and promises of God, is also sure evidence of an impenitent state of mind. A distrust of God in any respect cannot consist with a penitent state of heart.

6. The absence of peace of mind is sure evidence of an impenitent state. The penitent soul must have peace of conscience, because penitence is a state of conscious rectitude. It also must have peace with God, in view of, and through confidence in, the atonement of Christ. Repentance is the turning from an attitude of rebellion against God, to a state of universal submission to His will, and approbation of it as wise and good. This must of course bring peace to the soul. When therefore there is a manifest want of peace, there is evidence of impenitence of heart.

7. Every unequivocal manifestation of selfishness is a conclusive evidence of present impenitence. Repentance, as we have seen, consists in the turning of the soul from selfishness to benevolence. It follows of course that the presence of selfishness, or a spirit of self-indulgence, is conclusive evidence of an impenitent state of mind. Repentance implies the denial of self; the denial or subjection of all the appetites, passions, and propensities to the law of the intelligence. Therefore a manifest spirit of self-indulgence, a disposition to seek the gratification of the appetites and passions, such as the subjection of the will to the use of tobacco, of alcohol, or to any of the natural or artificial appetites, under light, and in opposition to the law of the reason, is conclusive evidence of present impenitence. I say, "under light, and in opposition to the law of the reason." Such articles as those just named, are sometimes used medicinally, and because they are regarded as useful, and even indispensable to health under certain circumstances. In such cases their use may be a duty. But they are more frequently used merely to gratify appetite, and in the face of a secret conviction that they are not only unnecessary, but absolutely injurious. This is indulgence that constitutes sin. It is impossible that such indulgence should consist with repentance. Such a mind must be in impenitence, or there is no such thing as impenitence.

8. A spirit of self-justification is another evidence of impenitence. This manifestation must be directly the opposite of that which the truly penitent soul will make.

9. A spirit of excuse-making for neglect of duty is also a conclusive evidence of an impenitent heart. Repentance implies the giving up of all excuses for disobedience, and a hearty obedience in all things. Of course, where there is a manifest disposition to make excuses for not being what and all God requires us to be, it is certain that there is, and must be an impenitent state of mind. It is war with God.

10. A want of candor upon any moral subject relating to self, also betrays an impenitent heart. A penitent state of the will is committed to know and to embrace all truth. Therefore a prejudiced, uncandid state of mind must be inconsistent with penitence, and a manifestation of prejudice must evince present impenitence. An unwillingness to be searched, and to have all our words and ways brought into the light of truth, and to be reproved when we are in error, is a sure indication of an impenitent state of mind. "Every one that doeth evil hateth the light, neither cometh to the light, lest his deeds should be reproved. But he that doeth truth cometh to the light, that his deeds may be made manifest, that they are wrought in God" (John 3:20-21).