The germane question is whether the baptism of the Spirit is a distinct event from the indwelling of the Spirit that occurs in all believers at conversion and regeneration. Christians are split on this theological issue. Some hold that Spirit baptism is synonymous with the Spirit’s initial indwelling, while others believe it is a second act of grace only given to some believers. Much of the disagreement centers on one’s interpretation of the book of Acts. In Acts, Luke reports two conversion stories