Portion of Manuscript 21, 1891, written February 27, 1891. Published in The S.D.A. Bible Commentary 6:1070, 1071.
As the penitent sinner, contrite before God, discerns Christ's atonement in his behalf and accepts this atonement as his only hope in this life and the future life, his sins are pardoned. This is justification by faith. Every believing soul is to conform his will entirely to God's will and keep in a state of repentance and contrition, exercising faith in the atoning merits of the Redeemer and advancing from strength to strength, from glory to glory. FW 103.1
Pardon and justification are one and the same thing. Through faith, the believer passes from the position of a rebel, a child of sin and Satan, to the position of a loyal subject of Christ Jesus, not because of an inherent goodness, but because Christ receives him as His child by adoption. The sinner receives the forgiveness of his sins, because these sins are borne by his Substitute and Surety. The Lord speaks to His heavenly Father, saying: “This is My child, I reprieve him from the condemnation of death, giving him My life insurance policy—eternal life—because I have taken his place and have suffered for his sins. He is even My beloved son.” Thus man, pardoned, and clothed with the beautiful garments of Christ's righteousness, stands faultless before God. FW 103.2
The sinner may err, but he is not cast off without mercy. His only hope, however, is repentance toward God and faith in the Lord Jesus Christ. It is the Father's prerogative to forgive our transgressions and sins, because Christ has taken upon Himself our guilt and reprieved us, imputing to us His own righteousness. His sacrifice satisfies fully the demands of justice. FW 103.3
Justification is the opposite of condemnation. God's boundless mercy is exercised toward those who are wholly undeserving. He forgives transgressions and sins for the sake of Jesus, who has become the propitiation for our sins. Through faith in Christ, the guilty transgressor is brought into favor with God and into the strong hope of life eternal. FW 104.1