Repent ye therefore, and be converted, that your sins may be blotted out… – Acts 3:19

Many Oriental merchants kept their accounts on little tablets of wax. On these tablets of wax, they indented marks which recorded the debts, and when these debts were paid, they took the blunt end of the stylus or pencil, and just flattened down the wax, and the account entirely disappeared. That was the form of “blotting out” in those days. Now, he that repents and is pardoned, is, through the precious blood of Christ, so entirely forgiven, that there is no record of his sin left. It is as though the stylus had levelled the marks in the wax, and there was no record left. What a beautiful picture of the forgiveness of sin! It is all gone, not a trace left. If we blot out an account from our books, there is the blot: the record is gone, but there is the blot; but on the wax tablet there was no blot-it was all gone, and the wax was smooth. So is it with the sin of God’s people when removed by Jesus’ blood, it is all gone and gone for ever. But rest assured it cannot be removed except there be repentance and conversion as the result of faith in Jesus. This must be so, for this is most seemly. Would you expect a great king to forgive an erring courtier unless the offender first confessed his fault? Where is the honour and dignity of the throne of God, if men are to be pardoned while as yet they will not confess their sin? In the next place, it would not be moral; it would be pulling up the very sluices of immorality to tell men that they could be pardoned while they went on in their sins and loved them. What, a thief pardoned and continue to thieve! A harlot forgiven and remain unchaste! The drunkard forgiven and yet delight in his tankards! Truly, then, the gospel would be the servant of unrighteousness, and against us who preach it. But it is not so, impenitent sinners shall be damned, let them boast what they will about grace. My hearer, thou must hate thy sin, or God will hate thee. Thou must turn or burn. Thou canst not have thy sins and go to heaven. Which shall it be? Wilt thou leave thy sins and go to heaven, or hold thy sins and go to hell? Which shall it be, for it must be one or the other; there must be a divorce between us and sin, or there cannot be a marriage between us and Christ. ~ C.H. Spurgeon

https://www.blueletterbible.org/Comm/spurgeon_charles/sermons/0804.cfm