er is said to impute righteousness to us； to wit； as we are without works； as we are ungodly。 〃Now to him that worketh not； but believeth on him that justifieth the ungodly； his faith is counted for righteousness。〃 He worketh not； but is ungodly； when this gracious act of God； in imputing the righteousness of Christ to him； is extended； when he shall believe； his faith is counted to him for righteousness。 And why should we not have the benefit of the righteousness； since it was completed for us while we were yet ungodly？ Yea； we have the benefit of it： 〃For when we were enemies； we were reconciled to God by the death of his Son。〃
When I say the benefit； I mean that benefit that we are capable of； and that is justification before God； for that a man may be capable of while he is in himself ungodly； because this comes to him by the righteousness of another。 True； were it to be his own righteousness by which he was to be justified； he could not： but the righteousness is Christ's； and that imputed by God； not as a reward for work； or of debt； but freely by his grace； and therefore may be； and is so； while the person concerned is without works； ungodly； and a sinner。
And he that denieth that we are capable of this benefit while we are sinners and ungodly； may with the like reason deny that we are created beings： for that which is done for a man without him； may be done for him at any time which they that do it shall appoint。 While a man is a beggar； may not I make him worth ten thousand a…year； if I can and will： and yet he may not know thereof in that moment that I make him so？ yet the revenue of that estate shall really be his from the moment that I make him so； and he shall know it too at the rent… day。
This is the case： we are sinners and ungodly； there is a righteousness wrought out by Jesus Christ which God hath designed we shall be made righteous by： and by it； if he will impute it to us； we shall be righteous in his sight； even then when we are yet ungodly in ourselves： for he justifies the ungodly。
Now； though it is irregular and blameworthy in man to justify the wicked； because he cannot provide and clothe him with a justifying righteousness； yet it is glorious； and for ever worthy of praise； for God to do it： because it is in his power； not only to forgive； but to make a man righteous； even then when he is a sinner； and to justify him while he is ungodly。
But it may be yet objected； that though God has received satisfaction for sin； and so sufficient terms of reconciliation by the obedience and death of his Son； yet he imputeth it not unto us； but upon condition of our becoming good。
Ans。 This must not be admitted： For；
1。 The scripture saith not so； but that we are reconciled to God by the death of his Son； and justified too； and that while or when we are sinners and ungodly。
2。 If this objection carrieth truth in it； then it follows that the Holy Ghost； faith； and so all grace； may be given to us； and we may have it dwelling in us； yea； acting in us； before we stand righteous in the judgment of the law before God （for nothing can make us stand just before God in the judgment of the law； but the obedience of the Son of God without us。） And if the Holy Ghost； faith； and so； consequently； the habit of every grace； may be in us； acting in us； before Christ's righteousness be by God imputed to us； then we are not justified as sinners and ungodly； but as persons inherently holy and righteous before。
But I have shewed you that this cannot be； therefore righteousness for justification must be imputed first。 And here let me present the reader with two or three things。
1。 That justification before God is one thing； and justification to the understanding and conscience is another。 Now； I am treating of justification before God； not of it as to man's understanding and conscience： and I say； a man may be justified before God； even then when himself knoweth nothing thereof； Isa。 xl。 2； Mark ii。 5； and while he hath not faith about it； but is ungodly。
2。 There is justification by faith； by faith's applying of that righteousness to the understanding and conscience； which God hath of his grace imputed for righteousness to the soul for justification in his sight。 And this is that by which we； as to sense and feeling； have peace with God 〃Being justified by faith； we have peace with God； through our Lord Jesus Christ；〃 Rom。 v。 1。 And these two the apostle keepeth distinct in the 10th verse： that 〃while we were enemies we were reconciled to God by the death of his Son。〃 He addeth； 〃And not only so； but we joy in God through our Lord Jesus Christ； by whom we have now received the atonement；〃 verse 11。 Here you see； that to be reconciled to God by the death of his Son is one thing； and for us actually to receive by faith this reconciliation is another： and not only so； but we have 〃received the atonement。〃
3。 Men do not gather their justification from God's single act of imputing of righteousness； that we might stand clear in his sight from the curse and judgment of the law； but from the word of God； which they understand not till it is brought to their understanding by the light and glory of the Holy Ghost。
We are not； therefore； in the ministry of the word to pronounce any man justified； from a supposition that God has imputed righteousness to him （since that act is not known to us）； until the fruits that follow thereupon do break out before our eyes； to wit； the signs and effects of the Holy Ghost indwelling in our souls。 And then we may conclude it； that is； that such a one stands justified before God； yet not for the sake of his inherent righteousness； nor yet for the fruits thereof； and so not for the sake of the act of faith； but for the sake of Jesus Christ his doing and suffering for us。
Nor will it avail to object； that if at first we stand justified before God by his imputing of Christ's righteousness unto us； though faith be not in us to act； we may always stand justified so； and so what need of faith？ for therefore are we justified； first； by the imputation of God； as we are ungodly； that thereby we may be made capable of receiving the Holy Ghost and his graces in a way of righteousness and justice。 Besides； God will have those that he shall justify by his grace through the redemption that is in Jesus Christ to have the Holy Ghost； and so faith； that they may know and believe the things not only that shall be； but that already are freely given to us of God。 〃Now；〃 says Paul； 〃we have received； not the spirit of the world but the Spirit which is of God； that we might know the things that are freely given to us of God；〃 1 Cor。 ii。 12。 To know； that is； to believe： it is given to you to believe； who believe according to the working of his mighty power； 〃And we have known and believed the love that God hath to us；〃 preceding to our believing； John iv。 16。 He then that is justified by God's imputation； shall believe by the power of the Holy Ghost； for that must come； and work faith； and strengthen the soul to act it； because imputed righteousness has gone before。 He then that believeth shall be saved； for his believing is a sign； not a cause； of his being made righteous before God by imputation； and he that believeth not shall be damned。
AND THUS MUCH FOR THE PHARISEE； AND FOR HIS INFORMATION。 AND NOW I COME TO THAT PART OF THE TEXT WHICH REMAINS； AND WHICH RESPECTETH THE PUBLICAN。
〃And the Publican； standing afar off； would not lift up so much as his eyes unto heaven； but smote upon his breast； saying； God be merciful to me a sinner。〃
What this Publican was； I have shewed you； both with respect to nation； office； and disposition。 Wherefore I shall not here trouble the reader as to that。 We now； therefore； come to his repentance in the whole and in the parts of it； concerning which I shall take notice of several things； some more remote； and some more near to the matter and life of it。
But； first； let us see how cross the Pharisee and the Publican did lie in the temple one to another； while they both were presenting of their prayers to God。
1。 The Pharisee he goes in boldly； fears nothing； but trusteth in himself that his state is good； that God loves him； and that there was no doubt to be made but of his good speed in this his religious enterprise。 But； alas！ poor Publican； he sneaks； crawls into the temple； and when he comes there； stands behind； aloof； off； as one not worthy to approach the divine presence。
2。 The Pharisee at his approach hath his mouth full of many fine things； whereby he strokes himself over the head； and in effect calls himself one of God's dear sons； that always kept close to his will； abode with him； or； as the prodigal's brother said； 〃Lo； these many years do I serve thee； neither transgressed I at any time thy commandment；〃 Luke xv。 29。 But alas！ poor Publican； thy guilt； as to these pleas； stops thy mouth； thou hast not one good thing to say of thyself； not one rag of righteousness； thy conscience tells thee so； yea； and if thou shouldst now attempt to set a good face on it； and for thy credit say something after the Pharisee in way of thine own commendations； yet here is God on the one side； the Pharisee on the other； together with thine own heart； to give thee a check； to rebuke thee； to condemn thee； and to lay thee even to the ground for thy insolence。
3。 The Pharisee in his approach to God； wipes his fingers of the Publican's enormities； will not come nigh him； lest he should defile himself with his beastly rags： 〃I am not as other men are； nor yet as this Publican。〃 But the poor Publican； alas for him！ his fingers are not clean； nor can he tell how to make them so； besides； he meekly and quietly puts up with this reflection of the Pharisee upon him； and by silent behaviour justifies the severe sentence of that self…righteous man； concluding with him； that for his part he is wretched； and miserable； and poor； and blind； and naked； and not worthy to come nigh； or to stand by； so good； so virtuous； so holy； and so deserving a man as our sparkling Pharisee is。
4。 The Pharisee； as at feasts and synagogues； chose the chief and first place for his person； and for his prayer； counting that the Publican was not