Reestablishing a damaged relationship with God requires two things: repentance and forgiveness. Both of these simply mean to agree with God. Repentance means to agree that sin is sin, with no rationalizations and no intent to commit it again. Forgiveness means to agree that God’s grace—evident in Christ’s death on the cross—is sufficient payment for our sins.
To reject God’s forgiveness is to say that His grace is inadequate to cover our sin, and nothing grieves him more than such an attitude. When we consider ourselves beyond forgiveness, we say that God is not all-powerful, that He is unable to cope with the magnitude of what we have done. Nothing hurts him more than rejecting His grace when He has paid such a tremendous price for it.
Once we agree with God unconditionally that our sin is wrong (repentance) and that His grace is sufficient to erase our sins (forgiveness), we are free to turn around and start over. God forgives, and He doesn’t keep a scorecard.