God does not ignore or abandon any of His sons and daughters who repent: He is merciful, and His forgiveness is excellent for those who return to Him. Repentance involves several things: abandoning sin, injustice, detesting idolatry, and pleading with the Lord. The purpose of repentance is to praise the Lord in this life because, according to Ben Sirah’s thinking, no one praises Him in the abyss.