The key words that give us understanding of this relationship are “from” and “to” or “toward.” Notice that it is repentance “from” dead works, and faith “toward” God. These are two sides to the same coin, namely of justification. Repentance is the negative or preparatory side of it; faith is the positive or receptive side of it. Both repentance and faith are gifts from God, initiated freely according to His grace. They are inseparable; one cannot exist without the other. 

Theologians often argue about sequence. Which comes first, repentance or faith? Logically, turning from something precedes turning to something else. Experientially, repentance and faith work hand in hand. Scripture puts them in both orders, depending on the emphasis required by context. The same Holy Spirit who creates within us the response of repentance also creates within us the ability to believe. 

“Testifying both to the Jews, and also to the Greeks, repentance toward God, and faith toward our Lord Jesus Christ” (Acts 20:21). 

“For from you sounded out the word of the Lord not only in Macedonia and Achaia, but also in every place your faith to Godward is spread abroad; so that we need not to speak any thing. For they themselves shew of us what manner of entering in we had unto you, and how ye turned to God from idols [repented] to serve the living and true God “(I Thess. 1:8, 9).