In Matthew 18:2-3, Jesus was speaking to Jewish adults who had followed and been through every religious ceremony, instruction and initiation provided in the Scripture and in their tradition. But Jesus said they needed to be 'converted', 'turned', if they were to enter heaven. What did Jesus mean? What is this 'conversion', this 'turning', of which He spoke? And how is it accomplished? And what is the evidence that it has been accomplished?