This paper analyzes the theological relationship between penitence and God's love in Luther's letter to Johannes von Staupitz (Reverendo et Vere Patri Suo Iohanni Stupitio, S. T. professori, Augustinianae familiae Vicario. F. Martinus Luther discipulus saltutem et seipsum, 1518). Luther was terrified by the word, "poenitentia," but Staupitz taught that true penitence does not come from human efforts but from God's love. The paper presents 10 theses about the contents of the letter. First, penitence begins with God's love. Second, the entire Bible teaches penitence from God's love. Third, penitence is "transformation of mind (transformatio mentis)." Fourth, the transformation of mind is testified by the whole Bible. Fifth, the medieval church made serious mistake both in defining and in translating "poenitentia." Sixth, the sales of the Indulgences degrade the true character of penitence. Seventh, Luther never attacked the papal authority in 1518. Eighth, Luther believes that he is a person like coarse weeds (corchorus), but God can use him as an effective servant. Ninth, Luther hoped that God control the mouth of the Pope. Tenth, Luther proclaims that he will praise God no matter what consequences emerge. In 1518, Luther was fatigued by threats and persecutions from his theological enemies, but he quietly awaits Pope's reply and God's providence. The paper demonstrates that Staupitz plays the critical role in Luther's discovery of the new meaning of penitence.