A gift can be offered over and over again, but until it is accepted by the recipient, it does no good. Eternal life works this way as well. Humans cannot earn eternal life as a reward or win it as a prize, we must receive it as a gift from God through Jesus Christ. How do we receive this gift? It can only be received by Embracing Jesus as our Lord and Savior. Our response to Jesus is a matter of Life and Death.