Many are confused as to what constitutes the first steps in the work of salvation. Repentance is thought to be a work the sinner must do for himself in order that he may come to Christ. They think that the sinner must procure for himself a fitness in order to obtain the blessing of God's grace. But while it is true that repentance must precede forgiveness, for it is only the broken and contrite heart that is acceptable to God, yet the sinner cannot bring himself to repentance, or prepare himself to come to Christ. Except the sinner repent, he cannot be forgiven; but the question to be decided is as to whether repentance is the work of the sinner or the gift of Christ. Must the sinner wait until he is filled with remorse for his sin before he can come to Christ? The very first step to Christ is taken through the drawing of the Spirit of God; as man responds to this drawing, he advances toward Christ in order that he may repent. TR 29.3
The sinner is represented as a lost sheep, and a lost sheep never returns to the fold unless he is sought after and brought back to the fold by the shepherd. No man of himself can repent, and make himself worthy of the blessing of justification. The Lord Jesus is constantly seeking to impress the sinner's mind and attract him to behold Himself, the Lamb of God, which taketh away the sins of the world. We cannot take a step toward spiritual life save as Jesus draws and strengthens the soul, and leads us to experience that repentance which needeth not to be repented of. ... TR 30.1
When before the high priests and Sadducees, Peter clearly presented the fact that repentance is the gift of God. Speaking of Christ, he said, “Him hath God exalted with His right hand to be a Prince and a Saviour, for to give repentance to Israel, and forgiveness of sins” (Acts 5:31). Repentance is no less the gift of God than are pardon and justification, and it cannot be experienced except as it is given to the soul by Christ. If we are drawn to Christ, it is through His power and virtue. The grace of contrition comes through Him, and from Him comes justification. ... TR 30.2