Repentance, confession, and restitution are all required. But these cannot atone for the sin, for God has been wronged in the person of His saints. The Lord Jesus alone is able to atone for sin, by the application of His blood, shed for the guilt of the sinner. His blood cleanses from all sin.—Manuscript 47, April 2, 1902, “Lessons From the Eighteenth of Matthew.” (UL 106.6) MC VC