Why do men procrastinate?

Some would say they are having fun. Even a fool knows there would be requirements. Repentance: A change of mind that turns away from the way it has been. Sorrow for the past enters the place of grace, and faith receives the blessing of forgiveness. The reason for procrastination must be the lack of sorrow for their sin.

Eventually most will be to late.

^“Then the kings of the earth and the great men and the commanders and the rich and the strong and every slave and free man hid themselves in the caves and among the rocks of the mountains;  and they said to the mountains and to the rocks, ‘Fall on us and hide us from the presence of Him who sits on the throne, and from the wrath of the Lamb; for the great day of their wrath has come, and who is able to stand?'” Revelation 6:15-17 NASB)

A word to those who have repented.

^“Take care, brethren, that there not be in any one of you an evil, unbelieving heart that falls away from the living God. But encourage one another day after day, as long as it is still called “Today,” so that none of you will be hardened by the deceitfulness of sin. For we have become partakers of Christ, if we hold fast the beginning of our assurance firm until the end, while it is said, ‘Today if you hear His voice, Do not harden your hearts, as when they provoked Me.'” (Hebrews 3:12-14 NASB)