“Before whom am I guilty? Myself and my gods. But before God? I would be guilty before God IF God had not disclosed himself as forgiving, taking my place, rendering a verdict of pardon upon me. But upon that IF hinges the force of justification by grace through faith alone. For precisely amid our failure to actualize values we mistakenly imagine as ultimate, God himself continues to perceive us AS IF we were clothed in Christ's own righteousness. The Reformation formula, simul peccator et justus, meant: I am a sinner, deserving condemnation for my idolatry; but from God's point of view I am AT THE SAME TIME pardoned, regarded as if the charge against me were canceled out! the final verdict is thus not the one I give myself or the one that may be given in the courts of law or gossip or peer pressure. Rather, it is what God himself has decided about my situation, how he has regarded and perceived me. Through God's own incomparable initiative, our sin is not remembered against us, even though we may oddly persist in remembering it against ourselves.”