This document discusses the topic of repentance from a Christian perspective. It defines repentance as godly sorrow for sin that involves turning away from sin and toward God. It explains that repentance is essential for salvation. The nature of repentance involves changing one's mind, having sorrow for sin, making a decision to turn from sin, confessing sin, forsaking sin, and turning to God. Repentance is a gift from God brought about through means like the preaching of the gospel and God's chastisement. The results of repentance include bringing joy in heaven, receiving forgiveness of sins, and qualifying for regeneration. Restitution should be made when possible as part of repentance.