John Samson: We must be counted perfectly righteous to enter God's holy presence

DOUBLE IMPUTATION - If Christ had merely paid the penalty for our sins, our debt to God would have been cancelled, and no punishment would be due to us, thank God! But that is not nearly enough to gain an entry into heaven. That would simply remove the outstanding debt we owed to God and bring us to zero... and zero is simply not enough. Jesus said, "Unless your righteousness (positive) exceeds that of the scribes and Pharisees you shall in no way enter the kingdom of God." (Matt. 5:20)

We as sinners not only need the removal of the negative (our sin) but the presence of the positive... full and complete righteousness to be able to stand before a holy God just in His sight. So not only were our sins imputed to Christ and He bore their full punishment for us on the cross, but positively, the righteousness of Christ was imputed to us. The punishment due to us because of our sin came upon Him, and the pleasure of God due to Jesus' complete obedience to every jot and tittle of the law, came upon us. The very righteousness of Jesus Christ is the righteousness imputed to us by grace alone, through faith in Christ alone. This righteousness is one that has perfectly fulfilled the entire demands of the law of God. –John Samson, "The Active Obedience of Christ - No Hope Without It!"