1. Why Not Now? Jesus is ready—“Behold, I stand at the door and knock. If anyone hears My voice and opens the door, I will come in to him and dine with him, and he with Me.” (Rev. 3:20) “Come to Me, all you who labor and are heavy laden, and I will give you rest. Take My yoke upon you and learn from Me, for I am gentle and lowly in heart, and you will find rest for your souls. For My yoke is easy and My burden is light.” (Matt. 11:28-30)

2. Why Not Now? There are no acceptable excuses—“For the wrath of God is revealed from heaven against all ungodliness and unrighteousness of men, who suppress the truth in unrighteousness, because what may be known of God is manifest in them, for God has shown it to them. For since the creation of the world His invisible attributes are clearly seen, being understood by the things that are made, even His eternal power and Godhead, so that they are without excuse, because, although they knew God, they did not glorify Him as God, nor were thankful, but became futile in their thoughts, and their foolish hearts were darkened. (Rom. 1:18-21)

3. Why Some Refuse to Repent Refuse to accept personal responsibility for their sins. – Therefore you are inexcusable, O man, whoever you are who judge, for in whatever you judge another you condemn yourself; for you who judge practice the same things. (Rom. 2:1) – They do not think they will be held accountable for their sins. (Matt. 7:1-5) Eve blamed the serpent Adam blamed Eve King Saul blamed the people – Rom. 2:5-6, 16; 2 Cor. 5:10

4. Why Some Refuse to Repent Disregard Truth as the One Standard of Judgment – But we know that the judgment of God is according to truth against those who practice such things. (Rom. 2:2) Pretend it is not real, not valid Act as if truth is not important – He who rejects Me, and does not receive My words, has that which judges him--the word that I have spoken will judge him in the last day. (Jn. 12:48) – And you shall know the truth, and the truth shall make you free. (Jn. 8:32)

5. Why Some Refuse to Repent They think they will escape – And do you think this, O man, you who judge those practicing such things, and doing the same, that you will escape the judgment of God? (Rom. 2:3) Excused their sins, justified their wrong actions Think they are a special case, unique situation Are no unique temptations (1 Cor. 10:13). – For you yourselves know perfectly that the day of the Lord so comes as a thief in the night. For when they say, "Peace and safety!" then sudden destruction comes upon them, as labor pains upon a pregnant woman. And they shall not escape. (1 Thess.5:2-3)

6. Why Some Refuse to Repent They lack appreciation for God’s goodness – Or do you despise the riches of His goodness, forbearance, and longsuffering, not knowing that the goodness of God leads you to repentance? (Rom. 2:4) God is longsuffering (2 Pet. 3:3-4) – The Lord is not slack concerning His promise, as some count slackness, but is longsuffering toward us, not willing that any should perish but that all should come to repentance. But the day of the Lord will come as a thief in the night, in which the heavens will pass away with a great noise, and the elements will melt with fervent heat; both the earth and the works that are in it will be burned up. (2 Pet. 3:9-10)

7. Why Not Now? Confess your faith in Jesus (Matt. 10:32) Repent of your sins (Lk. 13:3) Be baptized for the remission of your sins (Mk. 16:16; Acts 2:38)