“It is,” they say, “by no means conceded that God who remits to a man his own sins imputes to him another’s.” He remits, indeed, but it is to those regenerated by the Spirit, not to those generated by the flesh; but He imputes to a man no longer the sins of another, but only his own. They were no doubt the sins of another, whilst as yet they were not in existence who bore them when propagated; but now the sins belong to them by carnal generation, to whom they have not yet been remitted by spiritual regeneration.

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