Having established what happens when someone refuses to repent, what is the responsibility of a believer or a church to the sinning believer who does repent? When a believer repents of their sin, they are to be forgiven. Hence, Jesus sets forth the fifth kingdom value, the value of forgiveness, in Matthew 18:21-35. Directly responding to Peter’s question and using a parable, Jesus teaches that forgiveness is unlimited and an act of mercy and grace. As well, failure to forgive is immoral and will be punished.