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Death is seen as a point at which our eternal destiny is decided or the last point for repentance, at least in most evangelical circles.

What is the Biblical basis for this belief?

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    Your title doesn't seem to match your question body. The last point of repentance is believed to be before death. – curiousdannii Jun 17 '15 at 9:49
  • Thanks @curiousdannii, I've amended the question a little – Michael Vincent Jun 17 '15 at 10:01
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What is the Biblical basis for death being the last point for repentance?

Before death is the time when we do that which can be judged. Judgment of works for punishment is what comes to those who have rejected Jesus.

Hebrews 9:27 And as it is appointed unto men once to die, but after this the judgment:

The time to "know" Jesus is while we are alive.

Matthew 7:22-23 Many will say to me in that day, Lord, Lord, have we not prophesied in thy name? and in thy name have cast out devils? and in thy name done many wonderful works? And then will I profess unto them, I never knew you: depart from me, ye that work iniquity.

Judgment of works for reward is what comes to Christians.

1 Corinthians 3:13-15 Every man's work shall be made manifest: for the day shall declare it, because it shall be revealed by fire; and the fire shall try every man's work of what sort it is. If any man's work abide which he hath built thereupon, he shall receive a reward.
If any man's work shall be burned, he shall suffer loss: but he himself shall be saved; yet so as by fire.

The "repentance" associated with salvation may be more of an effect rather than a cause. The word in Greek means a change of mind. Those who have been saved reflect a mind that has been changed as a result of being born again and having a new nature.

God can offer anyone this salvation at any time even right before death. Salvation requires the action of God.

John 6:44 No man can come to me, except the Father which hath sent me draw him: and I will raise him up at the last day.

Salvation does not seem to rest solely upon our decision to change our mind (repentance).

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