 You're standing before the bar of God's justice and it's time to settle accounts with him the day of judgment has come And you cannot pay you have nothing with which to pay your debts You have nothing Nothing to bring before God you are spiritually bankrupt before him But you look at the ledger closely and on the other side of the ledger You see all of the righteousness of the Lord Jesus Christ vast Perfect glorious Righteousness perfect obedience his infinite merit his perfect life obedience to the point of death even the death of the cross and glory upon glories through imputation He who knew no sin takes responsibility for your side of the ledger