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.

85. Experiences in the spiritual world have made it very plain to me that “the goats” mean precisely people like these. In the spiritual world we see the same things that exist in the physical world. We see houses and mansions. We see parks and gardens — the gardens contain trees of all different kinds. We see fields of crops and fields that have recently been plowed. We see meadows and lawns. We also see flocks and herds. All these things are the same there as they are here on the physical planet Earth. The only difference is that the things on Earth have a physical origin but the things in the spiritual world have a spiritual origin.

In that world I have often seen sheep and goats. I have seen them battling with each other, much like the battle described in Daniel 8. I have seen goats with horns that curved forward and that curved backward. I have seen goats furiously charging at sheep. I have seen goats with two horns, and goats with four horns, violently butting sheep with them. When I have looked around to see what this meant, I have seen people arguing with each other about whether faith is united to goodwill or is entirely separate from it.

These experiences have made it clear to me that the modern-day view that faith is what justifies us (which is a faith that is by definition completely separate from goodwill) is a goat; and faith that is united to goodwill is a sheep.