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Reformation Study Bible – 1 John 1:9
1 John 1:9

1:9 If we confess our sins. God’s forgiveness is given as soon as we admit our need of it, not on the basis of any acts we have done to earn it, but solely because of His grace. The free gift of forgiveness carries with it purification from unrighteousness. God accepts us as righteous because He imputes to us the righteousness of Christ. That is, the very righteousness of Christ our sin-bearer is reckoned to our account.