I would call on all who would win heaven, to take warning. Do not devote your precious probationary time to sewing together fig leaves to cover the nakedness which is the result of sin. As you look into the Lord’s great moral looking glass, His holy law, His standard of character, do not for a moment suppose that it can cleanse you. There are no saving properties in the law. It cannot pardon the transgressor. The penalty must be exacted. The Lord does not save sinners by abolishing His law, the foundation of His government in heaven and in earth. The punishment has been endured by the sinner’s substitute. Not that God is cruel and merciless, and Christ so merciful that He died on Calvary’s cross to abolish a law so arbitrary that it needed to be extinguished, crucified between two thieves. The throne of God must not bear one stain of crime, one taint of sin. In the councils of heaven, before the world was created, the Father and the Son covenanted together that if man proved disloyal to God, Christ, one with the Father, would take the place of the transgressor, and suffer the penalty of justice that must fall upon him (Manuscript 145, 1897).

 As the penitent sinner, contrite before God, discerns Christ’s atonement in his behalf, and accepts this atonement as his only hope in this life and the future life, his sins are pardoned. This is justification by faith. Every believing soul is to conform his will entirely to God’s will, and keep in a state of repentance and contrition, exercising faith in the atoning merits of the Redeemer and advancing from strength to strength, from glory to glory.
 Pardon and justification are one and the same thing. Through faith, the believer passes from the position of a rebel, a child of sin and Satan, to the position of a loyal subject of Christ Jesus, not because of an inherent goodness, but because Christ receives him as His child by adoption. The sinner receives the forgiveness of his sins, because these sins are borne by his Substitute and Surety. The Lord speaks to His heavenly Father, saying: “This is My child. I reprieve him from the condemnation of death, giving him My life insurance policy—eternal life—because I have taken his place and have suffered for his sins. He is even My beloved son.” Thus man, pardoned, and clothed with the beautiful garments of Christ’s righteousness, stands faultless before God.
 The sinner may err, but he is not cast off without mercy. His only hope, however, is repentance toward God and faith in the Lord Jesus Christ. It is the Father’s prerogative to forgive our transgressions and sins, because Christ has taken upon Himself our guilt and reprieved us, imputing to us His own righteousness. His sacrifice satisfies fully the demands of justice.
 Justification is the opposite of condemnation. God’s boundless mercy is exercised toward those who are wholly undeserving. He forgives transgressions and sins for the sake of Jesus, who has become the propitiation for our sins. Through faith in Christ, the guilty transgressor is brought into favor with God and into the strong hope of life eternal (Manuscript 21, 1891).

 Justification by faith in Christ will be made manifest in transformation of character. This is the sign to the world of the truth of the doctrines we profess. The daily evidence that we are a living church is seen in the fact that we are practicing the Word. A living testimony goes forth to the world in consistent Christian action.
 It declares to a world apostatized that there is a people who believe that our safety is in clinging to the Bible. This testimony is in unmistakable distinction from that of the great apostate church, which adopts human wisdom and authority in place of the wisdom and authority of God (Letter 83, 1896).

 See EGW comment on 1 John 3:4.

 Let no one take the limited, narrow position that any of the works of man can help in the least possible way to liquidate the debt of his transgression. This is a fatal deception. If you would understand it, you must cease haggling over your pet ideas, and with humble hearts survey the atonement.
 This matter is so dimly comprehended that thousands upon thousands claiming to be sons of God are children of the wicked one, because they will depend on their own works. God always demanded good works, the law demands it, but because man placed himself in sin where his good works were valueless, Jesus’ righteousness alone can avail. Christ is able to save to the uttermost because He ever liveth to make intercession for us.
 All that man can possibly do toward his own salvation is to accept the invitation, “Whosoever will, let him take the water of life freely.” No sin can be committed by man for which satisfaction has not been met on Calvary. Thus the cross, in earnest appeals, continually proffers to the sinner a thorough expiation (Manuscript 50, 1900).