It is the work of conversion and sanctification to reconcile men to God by bringing them into accord with the principles of His law. In the beginning, man was created in the image of God. He was in perfect harmony with the nature and the law of God; the principles of righteousness were written upon his heart. But sin alienated him from his Maker. He no longer reflected the divine image. His heart was at war with the principles of God's law. “The carnal mind is enmity against God: for it is not subject to the law of God, neither indeed can be” (Romans 8:7). But “God so loved the world, that He gave His only-begotten Son,” that man might be reconciled to God. Through the merits of Christ he can be restored to harmony with his Maker. His heart must be renewed by divine grace; he must have a new life from above. This change is the new birth, without which, says Jesus, “he cannot see the kingdom of God.” TR 21.1
The first step in reconciliation to God is the conviction of sin. “Sin is the transgression of the law.” “By the law is the knowledge of sin” (1 John 3:4; Romans 3:20). In order to see his guilt, the sinner must test his character by God's great standard of righteousness. It is a mirror which shows the perfection of a righteous character and enables him to discern the defects in his own. TR 21.2
The law reveals to man his sins, but it provides no remedy. While it promises life to the obedient, it declares that death is the portion of the transgressor. The gospel of Christ alone can free him from the condemnation or the defilement of sin. He must exercise repentance toward God, whose law has been transgressed; and faith in Christ, his atoning sacrifice. Thus he obtains “remission of sins that are past” and becomes a partaker of the divine nature. ... TR 21.3
Is he now free to transgress God's law? Says Paul: “Do we then make void the law through faith? God forbid: yea, we establish the law.” “How shall we, that are dead to sin, live any longer therein?” And John declares: “This is the love of God, that we keep His commandments: and His commandments are not grievous” (Romans 3:31; 6:2; John 5:3). In the new birth the heart is brought into harmony with God, as it is brought into accord with His law. When this mighty change has taken place in the sinner, he has passed from death unto life, from sin unto holiness, from transgression and rebellion to obedience and loyalty. ... TR 22.1