The English word “for” has, as one of its meanings, “because of.” However, the Greek preposition eis that underlies the English word “for” never has a causal function. It always has its primary, basic, accusative thrust: unto, into, to, toward. We must not go to the text, decide what we think it means, and assign a grammatical meaning that coincides with our preconceived understanding. We must begin with the inspired grammar and seek to understand every text in light of the normal, natural, common meaning of the grammatical and lexical construction. The same grammatical construction of Acts 2:38 is found in Matthew 26:28—“into the remission of sins” (eisaphesin hamartion). Jesus’ blood, the blood of the covenant, was undeniably shed for many “in order to acquire remission of sins.” This is the natural and normal meaning of the Greek preposition—toward, in the direction of. Had the Holy Spirit intended to say that baptism is “because of” or “on account of” past forgiveness, He would have used the Greek preposition that conveys that very idea: dia with the accusative.
Similarly, in Acts 2:38, if repentance is not “because of” remission of sins, neither is baptism. Regardless of person and number considerations, Peter told his hearers to do both things. The act of baptism (connected to the act of repentance by the coordinate conjunction) cannot be extricated from the context of remission of sins by any stretch.