God has an infinite willingness to forgive, but forgiveness is not easy and comes at infinite cost. If we resist the work of the Holy Spirit, showing us where we're wrong and leading us to repentance, it is possible for us to deny God and put ourselves outside of his power to forgive. Only through an understanding of the gospel can we come to confession and repentance.

Keller addresses three important principles about Christian conversion. First, we are not capable of finding God unless we experience spiritual conversion initiated by God. Second, Christian conversion is not a call to morality and religion; it is a challenge to morality and religion. Third, conversion happens by the transformation of the Holy Spirit.