A Christian is not a person who commits no sin, but he is a person to whom not one sin is imputed.
Behold, what endless riches are in the possession of faith! All the merits and works of Christ are given to faith. A Christian can rely
upon them as safely as if he himself had performed the works and gained the merits. Christ has indeed not done these works for
Himself, but for us. He has no need of them. But He has won these treasures for us, that we might believe and possess them. If the
Law (of God) then comes and accuses me, I say in defiance: I have fulfilled all your requirements and more, through my substitute,
Christ. Though there is sin in my flesh, I have perfect righteousness in Christ. He is mine. He gives me all that He possesses. Hence
His righteousness is my righteousness. The Law has nothing to say about me. It has no authority over me.
If, however, I look upon myself, I confess that I find much of sin and uncleanness. The Law is perfectly right about that. The Law says:
You are a sinner. I answer: Yes, I am a sinner. The Law then says: Then you are damned. If I say “No,” I certainly must have a good
foundation to stand upon. Where am I to find this “No”? I certainly do not find it in my own bosom. But I find it in Christ. Then I present
this No to the Law. Christ can speak this No, and with reason. For He is holy and without sin. He grants me this No in granting me His
own righteousness.

Christian Writings: Written by or Recommended by Christian Friends
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Martin Luther on Imputation received from Pastor Don Baron
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