Repentance and Remission of Sins The only grounds upon which God will accept a sinner is repentance from the heart for the sins that he has committed. A broken and a contrite heart, He will in no wise despise (Psalms 51:17). John preached repentance and remission of sins be preached in His name, beginning at Jerusalem (Luke 24:47). Peter fulfilled this command on the Day of Pentecost (Acts 2:38).