FW 118.1
(Faith and Works 118.1)
It was impossible for the sinner to keep the law of God, which was holy, just, and good; but this impossibility was removed by the impartation of the righteousness of Christ to the repenting, believing soul. The life and death of Christ in behalf of sinful man were for the purpose of restoring the sinner to God’s favor, through imparting to him the righteousness that would meet the claims of the law and find acceptance with the Father. (FW 118.1) MC VC