We believe that justification is the legal declaration of God, whereby He declares a sinner to be righteous (Rom. 4:5-8). God forgives all sin (Acts 2:38) and imputes Christ’s righteousness (Rom. 5:17-19) based on the sacrificial, substitutionary death of Jesus (Mt. 3:13-15; Rom. 3:24-26). Because of justification, believers are exonerated from the very guilt or culpability for their sin (Rom. 8:1, 33-34). Justification is God’s act, and man cannot merit nor accomplish justification for himself (Gal. 2:16; Phil. 3:8-9); it is a result of the gift of faith (Rom. 3:28-30; 5:1).