"When God calls a man a sinner, he is a sinner; and when He calls a man righteous, he is righteous in reality, as much so as if he had never sinned. There is no virtue in mere intellectual assent. God never declares a person righteous simply because he makes an acknowledgment of the truth. And there is an actual, literal change from the state of sin to righteousness, which justifies God in making the declaration." Ellet J. Waggoner
