109. The notion that Christ’s righteousness or merit is assigned to us permeates the entire theological system in today’s Protestant Christian world. It is because of this assigning that our faith (which Protestant Christianity takes to be the sole means of being saved) can be referred to as our righteousness before God; see §11 d. The assigning that happens as a result of our faith clothes us with the gifts of righteousness, much as a newly crowned monarch is adorned with royal insignia.

In reality, however, this assigning accomplishes nothing if all it involves is that we are called righteous. It does no work within us; it only flows into our ears, unless this assigning of righteousness includes an actual transfer of righteousness to us through some process of its being shared with us and incorporated into us. This conclusion follows from the list of things that are claimed to be the effects of this assigning: our sins are forgiven, and we are regenerated, renewed, sanctified, and therefore saved. This claim is clearer still from the fact that Christ is said to dwell in us and the Holy Spirit is said to work in us as a result of that faith; and therefore we are not only considered to be righteous but actually are righteous. It is not just the gifts of God that reside in the reborn, but because of their faith, Christ too and in fact the entire holy Trinity dwells in them as his temple; see §15 l. Both we as people and the works we do should be called, and should be, completely righteous; see §14 e.

From these points it undoubtedly follows that “the assigning of Christ’s righteousness” must mean an actual transfer of righteousness to us through some process of its being incorporated into us, through which we become a partaker in it.

Now, because this concept of assigning is the root, the start, and the foundation of faith and of all the work faith does for our salvation, and because it is therefore the sanctuary and shrine at the center of all Christian church buildings today, it is important to add as an appendix [to this work] an examination of this notion of assigning, presented point by point as follows.

1. After we die we are all assigned either blame for the evil or else credit for the goodness to which we have devoted ourselves.

2. It is impossible to incorporate one person’s goodness into another person.

3. Given that this is impossible, it is an imaginary faith to believe that Christ’s righteousness or merit is assigned to or transferred into us.

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]