Paul makes the exchange: 'God made him who had no sin to be sin for us, so that in him we might become the righteousness of God.' The great swap—his sin for our righteousness.
I'm an accountant. I deal in exchanges all day. Every transaction has a balance. This verse is the ultimate transaction: Jesus bears the deficit of my sin. I receive the surplus of his righteousness. The accounts balance. The debt is paid. I'm cleared.
That understanding of the exchange changed how I understand grace. It's not that God is ignoring my sin. It's that the sin was paid for. It was exchanged. Jesus took the hit. I received the credit. Mathematically, it works. Spiritually, it's liberation.
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