15. This restitution of things unlawfully taken away, is commanded in such strong and expressive words, as to show that it is absolutely a necessary part of unfeigned repentance. St. Augustine has thus expressed his mind on this subject: “The sin is not remitted, unless the thing unlawfully taken away be restored.”—“When the thing that is taken away may be restored, and is not restored, there is no true, but a feigned repentance.” 16. And truly it is the property of unfeigned repentance to contemn all earthly things, and count them as loss (Phil. 3:8), in respect of that abounding grace which is bestowed upon a penitent sinner. Of this we have a glorious instance in Zaccheus, and in his conversion to God (Luke 19:8); who has had, however, comparatively few followers in this age. Sound conversion to God cleanses the heart, and purifies the conscience, by faith in Christ; it breaks the power of sin, and by influencing a man to restore such things as are wrongfully detained, not only clears the heart before God, but also the outward conduct in the eye of the world. For in the heart and conscience a man is a thief before God, as long as he keeps any thing back that is taken away, however he may cease to steal hereafter. Therefore, in order that repentance may prove true, and the conscience be freed from guilt, all possible restitution is to be made: or if a man be not able to make full restitution, he ought fervently to implore the Lord, that he himself, in his stead, would restore the things taken from his neighbor, and thus do justice. 17. Since a sinner is thus bound in a twofold respect to God and to his neighbor, in order that his repentance may be full and efficacious, it is required that both be satisfied. God does not accept any man’s repentance, unless he be first reconciled to his neighbor. Therefore, it is to no purpose if thou shouldest say unto God: “Merciful God, I confess that I have offended and injured my neighbor; I have damaged him by wicked usury and fraud; and have dealt so with him, as I would not that another should deal with me: which iniquity I humbly entreat thee, O Lord, to pardon for thy dear Son’s sake.” Be not deceived; God will not be mocked! He repels thy prayer, and saith: “Restore first that which with fraud and usury thou hast taken from thy neighbor, and then thy pardon shall be ready.” Not as if a man merited the pardon of God by this restitution; this is a debt due to his neighbor, and how can he pretend to merit any thing by that restitution which he is so engaged to make, and which the law of God expressly enjoins? For thus hath the Lord commanded: “All things whatsoever ye would that men should do to you, do ye even so to them.” Matt. 7:12. “For with the same measure that ye mete withal, it shall be measured to you again.” Luke 6:38.