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.

64. 15 The faith of the modern-day church has given birth to horrifying offspring in the past, and is producing more such offspring now: for example, the notion that there is instantaneous salvation as a result of the direct intervention of mercy; that there is predestination; that God cares only for our faith and pays no attention to our actions; that there is no bond that unites goodwill and faith; that as we undergo conversion we are like a log of wood; and many more teachings of the kind. Another problem has been the adoption of [false] principles of reason that are based on the teaching that we are justified by our faith alone and the teaching concerning the person of Christ, and the use of these principles to judge the uses and benefits of the sacraments (baptism and the Holy Supper). From the earliest centuries of Christianity until now, heresies have been leaping forth from a single source: the body of teaching based on the idea that there are three gods.