Again, the kingdom of heaven is like unto a merchant man, seeking goodly pearls: who, when he had found one pearl of great price, went and sold all that he had, and bought it. Matthew 13:45, 46. OFC 139.1
This goodly pearl represents the priceless treasure of Christ, as does the gold hid in the field. In Christ we have everything that is needful for us in this life, and that which will make up the joy of the world to come. All the money in the world will not buy the gift of peace and rest and love. These gifts are provided for us through faith in Christ. We cannot purchase these gifts from God; we have nothing with which to buy them. We are the property of God, for mind, soul, and body have been purchased by the ransom of the life of the Son of God.... OFC 139.2
Then what is it to buy the eternal treasure? It is simply to give back to Jesus His own, to receive Him into the heart by faith. It is cooperation with God; it is bearing the yoke with Christ; it is lifting His burdens.... The Lord Jesus laid aside His royal crown, He left His high command, He clothed His divinity with humanity, in order that through humanity He might uplift the human race. He so appreciated the possibility of the human race that He became man's substitute and surety. He places upon man His own merit, and thus elevates him in the scale of moral value with God. OFC 139.3
Christ is the atoning sacrifice. He left the glory of heaven, He parted with His riches, He laid aside His honor, not in order to create love and interest for man in the heart of God, but to be an exponent of the love that existed in the heart of the Father.... Jesus paid the price of all His riches, He assumed humanity, He condescended to a life of poverty and humiliation, in order that He might seek and save that which was lost. OFC 139.4
Through the grace of Christ we may be strengthened and matured, so that though now imperfect we may become complete in Him. We have mortgaged ourselves to Satan, but Christ came to ransom and redeem us. We cannot purchase anything from God. It is only by grace, the free gift of God in Christ, that we are saved.7That I May Know Him, 83. OFC 139.5