50. Goodwill cannot be united to the faith of the modern-day church; there is no marriage there that could give birth to a good work. This is because the assigning of Christ’s merit is thought to do everything for us. It is thought to forgive our crimes, to make us just, to regenerate us, to sanctify us, and to give us salvation and the life of heaven — and all for free with no effort on our part. If this is true, though, what is goodwill and what is its supposed marriage with faith? It is pointless and meaningless. What is goodwill but an accessory or an adjunct to the assigning of Christ’s merit and to the process whereby we are made just? Goodwill is good for nothing.

Furthermore, a faith based on the idea that there are three gods is wrong, as I have shown above (see §§39, 40). How can true goodwill have a relationship with a wrongheaded faith?

There are two reasons people give for believing that the modern-day faith has no bond with goodwill. One is that they describe this faith as spiritual in nature, but they see goodwill as merely earthly and moral in nature; and in their opinion no relationship is possible between what is spiritual and what is earthly. The second reason they give is to keep anything that comes from ourselves, and therefore any desire for reward, from becoming mixed up with our faith, since faith is the only thing that saves us.

It is in fact true that there is no bond between goodwill and that faith; but there is a bond between goodwill and the new faith, as described in §§116, 117.

108. The first reason why Roman Catholics are better equipped than Protestants to become part of the New Jerusalem (that is, the new church) is this: The belief that we are justified by being assigned Christ’s merit, which is wrong and cannot live alongside the faith of the new church (see §§102– 104), has been wiped out among Roman Catholics, and should be completely eradicated. This belief is firmly fixed in Protestants, however, as if it were carved into their being. It is the chief teaching in their church.

The second reason is that Roman Catholics have more of an idea than Protestants that there is divine majesty in the Lord’s human manifestation. This is abundantly clear in the extremely sacred way in which Roman Catholics venerate the Host.

The third reason is that Roman Catholics see goodwill, good works, repentance, and the effort to live a new life as essential to salvation; the new church, too, considers them essential. Protestants who are committed to faith alone, though, have a very different view. They see these as playing a nonessential role or even no role at all in our faith; they see them as contributing nothing to our salvation.

These are three reasons why Roman Catholics, if they turn to God the Savior himself directly rather than indirectly and if they take both elements in the Holy Eucharist, are better equipped than Protestants to receive a living faith in place of a dead one and be led by the Lord, through the agency of his angels, to the gates of the New Jerusalem (the new church) and brought in shouting for joy.

[The Assignment of Christ’s Merit]