We teach that justification before God is an act of God (Romans 8:33) by which He declares righteous those who, through faith in Christ, repent of their sins (Luke 13:3; Acts 2:38; 3:19; 11:18; Romans 2:4; 2 Corinthians 7:10; Isaiah 55:6-7) and confess Him as sovereign Lord (Romans 10:9-10; 1 Corinthians 12:3; 2 Corinthians 4:5; Philippians 2:11). This righteousness is apart from any virtue or work of man (Romans 3:20; 4:6) and involves the imputation of our sins to Christ (Colossians 2:14;1 Peter 2:24) and the imputation of Christ's righteousness to us (1 Corinthians 1:30; 2 Corinthians 5:21). By this means God is enabled to "be just and the justifier of the one who has faith in Jesus" (Romans 3:26).