We teach that justification before God is an act of God (Romans 8:33) by which He declares man righteous. This righteousness is apart from any virtue or work of man (Romans 3:20, 4:6) and involves the imputation of our sins to Christ (Colossians 2:14; 1 Peter 2:24) and the imputation of Christ’s righteousness to us (1 Corinthians 1:30; 2 Corinthians 5:21). By this means God is enabled to “be just, and the justifier of the one who has faith in Jesus” (Romans 3:26).