Acts 2:38 And Peter said to them, “Repent and be baptized every one of you in the name of Jesus Christ for the forgiveness of your sins, and you will receive the gift of the Holy Spirit.
ἄφεσις/aphesis is the Greek word for “forgiveness”. The term is used 19 times in the New Testament. The word is defined as: a sending away, a letting go, a release, pardon, complete forgiveness, remission, or deliverance. “Forgiveness” is releasing someone from obligation or debt. This is a legal term.
“Forgiveness” is primarily used in relation to the debt of sin in the New Testament. The obligation of sin is death.
Romans 6:23 For the wages of sin is death, but the free gift of God is eternal life in Christ Jesus our Lord.
Ezekiel 18:4 Behold, all souls are Mine; the soul of the father as well as the soul of the son…
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