Repentance means to change one's mind, thought, purpose, views regarding a matter; it is to have another mind about a thing...
God grants the "gift of repentance" as each individual responds to the gospel through faith in the atoning sacrifice of Jesus for all sin. "So then faith come by hearing, and hearing by the word of God." (Romans 10:17).
The gift of repentance is given before anything else. One cannot show true change in his life before he himself has a profound regret for his past and a promise of fulfilled hope in God's grace
The Parable of the Two Sons
Matthew 21: 28"What do you think? There was a man who had two sons. He went to the first and said, 'Son, go and work today in the vineyard.'
29" 'I will not,' he answered, but later he changed his mind and went. (repented)
30"Then the father went to the other son and said the same thing. He answered, 'I will, sir,' but he did not go. (hypocrisy)
31"Which of the two did what his father wanted?"
"The first," they answered.
Jesus said to them, "I tell you the truth, the tax collectors and the prostitutes are entering the kingdom of God ahead of you. 32For John came to you to show you the way of righteousness, and you did not believe him, but the tax collectors and the prostitutes did. And even after you saw this, you did not repent and believe him.