NOTE.—As the Holy Spirit is the agent that convicts of sin, and brings the offer of pardon through the Word, the denial of the Spirit’s work is the refusal of pardon. In other words, the only unpardonable sin is the sin which refuses to be pardoned. 25. Upon what basis has Christ taught us to ask forgiveness? “And forgive us our debts, _as we forgive our debtors_.” Matt. 6:12. 26. What spirit must those cherish whom God forgives? “For _if ye forgive men their trespasses_, your Heavenly Father will also forgive you: but if ye forgive not men their trespasses, neither will your Father forgive your trespasses.” Verses 14, 15. 27. What exhortation is based on the fact that God has forgiven us? “And be ye kind one to another, tender-hearted, _forgiving one another_, even as God for Christ’s sake hath forgiven you.” Eph. 4:32. 28. In what condition is one whose sins are forgiven? “_Blessed_ is he whose transgression is forgiven, whose sin is covered. _Blessed_ is the man unto whom the Lord imputeth not iniquity, and in whose spirit there is no guile.” Ps. 32:1, 2. Conversion, Or The New Birth [Illustration.] Christ And Nicodemus. "Ye must be born again." John 3:7. 1. How did Jesus emphasize the necessity of conversion? “Verily I say unto you, _Except ye be converted_, and become as little children, _ye shall not enter into the kingdom of heaven_.” Matt. 18:3. 2. In what other statement did He teach the same truth? “Verily, verily, I say unto thee, _Except a man be born again_, he cannot see the kingdom of God.” John 3:3. 3. How did he further explain the new birth? “Jesus answered, Verily, verily, I say unto thee, _Except a man be born of water and of the Spirit_, he cannot enter into the kingdom of God.” Verse 5. 4. With what comparison did He illustrate the subject? “_The wind_ bloweth where it listeth, and thou hearest the sound thereof, but canst not tell whence it cometh, and whither it goeth: _so is every one that is born of the Spirit_.” Verse 8. 5. What change is wrought in conversion, or the new birth? “Even when we were dead in sins, hath _quickened_ us together with Christ, (by grace ye are saved).” Eph. 2:5. 6. What is one evidence of this change from death to life? “We know that we have passed from death unto life, because _we love the brethren_. He that loveth not his brother abideth in death.” 1 John 3:14. 7. From what is a converted sinner saved? “Let him know, that he which converteth the sinner from the error of his way shall save a soul from _death_, and shall hide a multitude of sins.” James 5:20. See Acts 26:14-18. 8. To whom are sinners brought by conversion? “Create in me a clean heart, O God; and renew a right spirit within me.... Then will I teach transgressors Thy ways; and sinners shall be _converted unto Thee_.” Ps. 51:10-13.