Charles G. Finney 
Sermons on Various Subjects [EPUB ebook] 

These words were addressed to the house of Israel, who from their history and from the verses in connection with the text, were evidently in a state of impenitency; and the requirement to make them a new heart and a new spirit was enforced by the weighty penalty of death. The death mentioned in the text cannot mean natural death; for natural death is common both to those who have, and to those who have not, a new heart. Nor can it mean spiritual death, which is a state of entire sinfulness; for then it should have read, Why are ye already dead? The death here spoken of must mean eternal death, or that state of banishment from God and the glory of his power into which the soul shall be cast that dies in its iniquities.

The command here addressed to the Israelites is binding upon every impenitent sinner to whom the Gospel shall be addressed. He is required to perform the same duty, upon the same penalty. It becomes, therefore, a matter of infinite importance that we should well understand, and fully and immediately obey, the requirement. The questions that would naturally arise to a reflecting mind on reading this text, are the following:

What are we to understand by the requirement to make a new heart and a new spirit?

Is it reasonable to require the performance of this duty on pain of eternal death?

How is this requirement, that we should make to us a new heart and a new spirit, consistent with the often repeated declarations of the Bible, that a new heart is the gift and work of God?

Does God require of us the performance of this duty, without expecting its fulfillment only, merely to show us our impotency and dependence upon him? Does he require us to make to ourselves a new heart, on pain of eternal death, when at the same time he knows we have no power to obey; and that if ever the work is done, he must himself do the very thing which he requires of us?