No repentance is genuine that does not work reformation. The righteousness of Christ is not a cloak to cover unconfessed and unforsaken sin; it is a principle of life that transforms the character and controls the conduct. Holiness is wholeness for God; it is the entire surrender of heart and life to the indwelling of the principles of heaven.

The Christian in his business life is to represent to the world the manner in which our Lord would conduct business enterprises. In every transaction he is to make it manifest that God is his teacher. “Holiness unto the Lord” is to be written upon daybooks and ledgers, on deeds, receipts, and bills of exchange. Those who profess to be followers of Christ, and who deal in an unrighteous manner, are bearing false witness against the character of a holy, just, and merciful God. Every converted soul will, like Zacchaeus, signalize the entrance of Christ into his heart by an abandonment of the unrighteous practices that have marked his life. Like the chief publican, he will give proof of his sincerity by making restitution. The Lord says, “If the wicked restore the pledge, give again that he had robbed, walk in the statutes of life, without committing iniquity; ... none of his sins that he hath committed shall be mentioned unto him: ... He shall surely live.” Ezekiel 33:15, 16.

If we have injured others through any unjust business transaction, if we have overreached in trade, or defrauded any man, even though it be within the pale of the law, we should confess our wrong, and make restitution as far as lies in our power. It is right for us to restore not only that which we have taken, but all that it would have accumulated if put to a right and wise use during the time it has been in our possession. The Desire of Ages, 555, 556.

If we have in any manner defrauded or injured our brother, we should make restitution. If we have unwittingly borne false witness, if we have misstated his words, if we have injured his influence in any way, we should go to the ones with whom we have conversed about him, and take back all our injurious misstatements. Thoughts from the Mount of Blessing, 59.

It will not be long before probation will close. If you do not now serve the Lord with fidelity, how will you meet the record of your unfaithful dealing? ... If you have refused to deal honestly with God, I beseech you to think of your deficiency, and if possible to make restitution. If this cannot be done, in humble penitence pray that God for Christ's sake will pardon your great debt. Begin now to act like Christians. Make no excuse for failing to give the Lord His own. Now, ... while it is not yet too late for wrongs to be righted, while it is called today, if ye will hear His voice, harden not your hearts. Counsels on Stewardship, 99, 100.

Note: In some areas phrases have been omitted by the compilers for whatever reason. I have restored them as underlined text, that the full intent of the author may be given.