29. The points just presented illustrate the truths stated in §§19 and 21, that Roman Catholics were the source the leading reformers drew on for their own teachings on the trinity of persons in the Divine, original sin, the assigning of Christ’s merit to us, and our being justified by faith alone.

The purpose of these points has been to show the origin of these key Protestant teachings, especially how the separation of faith from good works and the teaching concerning faith alone came about. Protestants arrived at this for the sole purpose of differentiating themselves from Roman Catholics. Yet this disagreement was more a matter of semantics than of real substance.

The quotations given at the beginning of the book [§§9– 15] clearly reveal the foundation on which the faith of the Protestant churches was built and what inspired the development of that faith.

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.