John 3:3 “Jesus answered him, “Truly, truly, I say to you, unless one is born again he cannot see the kingdom of God.”

First Peter 1:22-23 “Having purified your souls by your obedience to the truth for a sincere brotherly love, love one another earnestly from a pure heart, since you have been born again, not of perishable seed but of imperishable, through the living and abiding word of God.”

John 3:6-7 “That which is born of the flesh is flesh, and that which is born of the Spirit is spirit. Do not marvel that I said to you, ‘You must be born again.”
Jesus is still speaking to Nicodemus and trying to show him that we must be born of the Spirit; the Holy Spirit, as Jesus used the word “Spirit” as a proper noun, meaning that the Spirit is a Person and is the Third member of the Trinity.

First Peter 1:2-4 “Blessed be the God and Father of our Lord Jesus Christ! According to his great mercy, he has caused us to be born again to a living hope through the resurrection of Jesus Christ from the dead, to an inheritance that is imperishable, undefiled, and unfading, kept in heaven for you.”

Ephesians 2:5-6 “even when we were dead in our trespasses, made us alive together with Christ—by grace you have been saved— and raised us up with him and seated us with him in the heavenly places in Christ Jesus.”
Once more Paul writes about us being raised from the dead from that which our trespasses had caused. We had to be “made alive” by God’s divine will. Paul writes as if this is already a done deal as he sees us as already having been “raised up with him” and we are now “seated…with him in the heavenly places.”

John 3:8 “The wind blows where it wishes, and you hear its sound, but you do not know where it comes from or where it goes. So it is with everyone who is born of the Spirit.”
Jesus shows the essence of the Spirit of God, although not seen by human eyes, we can see His effect on the believer’s life just like the invisible wind blows and you can see the effects and hear the sounds.

Conclusion
The late Adrian Rogers once said if you’re born once, you’ll die twice but if you’re born twice, you’ll die once. By dying twice, he meant a physical and then a spiritual death (Rev 21:8) and born twice means you’re physically born and then spiritually born and if so, you’ll die only a physical death and at that point, you’ll receive eternal life. If you have repented and forsaken your sin and then trusted in Christ, you have been born again, from above, by God Himself.

Jesus became the final and ultimate sacrifice for our sin. The word in this verse, “finished,” is actually from the Greek word, “tetelestai,” which is the same word that means “paid in full.” Often, it was used in an accounting term, which indicates a debt was paid. The uniqueness about the way it was written is that the tense of the word indicates both a point in time it was complete and that it would also continue to be complete or finished. And this is the essence of what Christ came to do. He came to “finish” God’s work of salvation in us. He came to “pay it in full,” the entire penalty, or debt, for our sins. He’s at work in our world still today in powerful ways.

The ESV Study Bible comments,
“It is finished proclaims that all the work the Father had sent him to accomplish (cf. 4:34; 9:4) was now completed, particularly his work of bearing the penalty for sins. This means there was no more penalty left to be paid for sins, for all Jesus’ suffering was ‘finished’ (see Heb. 1:3; 9:11-12, 25-28).”