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Romans 3:26
To declare, I say, at this time his righteousness: that he might be just, and the justifier of him which believeth in Jesus. (Romans 3:26)
Him which believeth in Jesus.
 Literally, “the one out of faith of Jesus.” That is, the one who has faith in Jesus (see on v. 22). Justification is only for the person who accepts the revelation in Jesus of the justice and love of God, who recognizes himself as a lost and condemned creature needing a redeemer, and, having found Him, acknowledges Him with whole-hearted confidence and surrender.
And the justifier.
 Literally, “and justifying.” The connection with God’s righteousness would be more apparent if this part of the verse were rendered “that he may be righteous and accounting righteous.” These verses reflect the central issue in the great controversy, the central issue in the plan of redemption (see on v. 4). Satan had declared that justice was inconsistent with mercy, and that if the law should be broken, it would be impossible for the sinner to be pardoned (DA 761). Man’s subsequent rebellion and sin provided further opportunity for Satan to bring his arrogant charges against God’s character and government. “God could not be just, he urged, and yet show mercy to the sinner” (DA 761).
For several thousand years God endured the accusations of Satan and the rebelliousness of man. All the while He was gradually unfolding His wonderful plan, a plan that would not only make it possible to pardon and restore sinners but would also demonstrate for all time to come the absolute perfection of His own character and the complete union of justice and love in the divine government.
 All of this was anticipated by type, symbol, and prophecy throughout the OT. The supreme demonstration was made by the incarnation, life, suffering, and death of God’s own Son. God now stood wholly vindicated before the universe for His apparent overlooking of men’s former sins and for His justifying of those who had faith. The life and death of Jesus proved forever how God regarded sin (2 Cor. 5:19; cf. DA 762). It proved forever God’s unbounded love for all His creatures, a love that could not only forgive, but could also win fallen sinners to surrender, faith, and perfect obedience. Thus the charges of Satan were refuted and the peace of the universe was made eternally sure.
God’s character had been vindicated before the universe (see PP 68, 69).
Just.
Gr. dikaios, “righteous.” The words “just” and “righteous” in the NT are translations of the same Greek word. The meaning of the phrase is “that God may be seen to be righteous.”
At this time.
 Literally, “in the now season”; hence, “at the present time.” For centuries God had “winked at” men’s sins (Acts 17:30), but now, at last, in “the fullness of the time” (Gal. 4:4; Eph. 1:10), His righteousness has been manifested in the sending forth of His Son.