e would do to them, and He did it not." Therefore say the
Rabbis, "Our brethren, neither sackcloth nor fasting will gain
forgiveness for sins; but repentance of the heart and good deeds; for it
is not said of the men of Nineveh, 'God saw their fasting and
sackcloth,' but 'God saw their work, that they had turned from their
evil ways.'"

Fifthly, of those who repent when trouble befalls them. How much nobler
is this than human nature! Instance Jephtah: "Did ye not hate me ... and
why are ye come unto me now when you are in distress?" But the infinite
mercy of our God accepts even such repentance; as it is written, "When
thou art in tribulation, and all these things have overtaken thee ...
then wilt thou return unto the Lord thy God." Founded upon this is the
proverb of the fathers, "Repentance and good deeds form a shield against
punishment."

Sixthly, the repentance of age. Even when man grows old and feeble, if
he repents truly, his atonement will be received. As the Psalmist says,
"Thou turnest man to contrition, and sayest, 'Return, ye children of
men.'" Meaning, man can return at any time or any age, "Return, ye
children of men."

Say the Rabbis, "Although a man has been righteous in his youth and
vigor, yet if he rebels against the will of God in his old age, the
merit of his former goodness shall be lost to him, as it is written,
'When a righteous man turns away from his righteousness and doeth wrong,
and dieth therefor; through his wrong which he hath done must he die.'
But a man who has been wicked in his early days, and feels true sorrow
and penitence in his old age, shall not be called 'wicked' any more.
This, however, is not gracious penitence when it is so long delayed."

Seventhly, is the last degree of penitence. Of the one who is rebellious
against his Creator during all the days of his life; turns to Him only
when the hand of death is laid upon him.

Say the Rabbis, if a person is sick, and the hour of his decease
approaches, they who are by his deathbed should say to him, "Confess thy
sins to thy Creator."

They who are near the point of death should confess their shortcomings.
The sick man is as the man who is before a court of justice. The latter
may have advocates to defend him or laud his case, but the only
advocates of the former must be penitence and good deeds. As is written
in the Book of Job, "If there be now about him one single angel as
defender, one out of a thousand, to tell for man