Proverbs 28:13

Covereth his sins. Spiritual prosperity is impossible to the man who cherishes sin. To make excuses for one’s sins is to resist the convicting work of the Holy Spirit (John 16:8-11), and to run the risk of hardening the heart to such a degree that eventually there will be no further desire for righteousness or an impulse to repent.

On the other hand the acknowledgment of sinfulness is not enough. The sinner must put away his sins, and successfully resist temptation in the strength that God has promised to give (see Rom. 8:3, 4; Phil. 2:13; 2 Tim. 2:22; 1 John 3:6). It is only when these conditions are met that God can be merciful. To forgive and bless the man who is clinging to sin would be to encourage him in his course, which, if pursued, would lead eventually to eternal death (Rom. 6:23; James 1:13-15). To take such a man into the eternal world would be to perpetuate the suffering, sorrow, and death that sin has caused.