Jehovah has described, up to this point, the eternal consequences of acceptance of, and conformance to, our covenant with God. Now, He brings that understanding down to the way in which Alma is to judge. What Jehovah has said is that He has the ultimate judgment, but that He is also the God of redemption and repentance. Therefore, the task for Alma on earth is to judge humankind according to its particular sins. Unlike the polar opposites that are described for the eternities, the earthly realm shows more flexibility.
While there is always the possibility of transgression here on earth, there is also the possibility for repentance. Therefore, Jehovah declares that Alma should judge on the basis of true repentance, not just the original transgression. Jehovah declares that when Alma accepts the person’s repentance, so too will God.
The principle of repentance is emphasized. The sentiment of repentance in verses 30 and 31 reflect the same concept as taught in Matthew 18:21–22, where Peter is told that he is to forgive seventy times seven. Here, it is more simply stated: “as often as my people repent will I forgive them their trespasses against me.”
The difference comes when one will not repent. Just as God says that He “never knew” those who unrepentantly trespassed, the official Church policy is to not know the unrepentant sinner. The Church exercises that principle of not knowing by having the person no longer numbered among the covenanted people. The Church becomes the microcosm of the eternal principle. One either accepts the covenant or rejects it.