Sherlock breaks into a crime scene. The victim is the owner who is slumped dead on a chair and have a bullet hole in his head. A gun lies on the floor and a cassette recorder is found on the table. On pressing the play button, Sherlock hears the message 'I have committed sins in my life and now I offer my soul to the great Lord' and followed a gunshot Sherlock smiles and informed the police that's its a murder.

Why did he think so?

Sherlock Holmes Murder Mystery Riddle

How can a dead person rewind back the tape himself?