Christ has pledged Himself to be our substitute and surety, and He neglects no one. There is an inexhaustible fund of perfect obedience accruing from His obedience. In heaven His merits, His self-denial and self-sacrifice, are treasured up as incense to be offered up with the prayers of His people. As the sinner’s sincere, humble prayers ascend to the throne of God, Christ mingles with them the merits of His life of perfect obedience. Our prayers are made fragrant by this incense.... (HP 69.3) MC VC