A.B. Simpson emphasizes the importance of faith in recognizing that our old self is crucified with Christ. He explains that while our senses may contradict this truth, we must yield and reckon on God's Word to transform faith into reality. This act of surrender and faith is a pivotal moment in the spiritual journey, marking a transition to living in the resurrection life. Simpson encourages believers to adopt a mindset of being dead to sin and alive to God, highlighting that this is not a continual process but a definitive act followed by a habitual recognition of our new identity in Christ.

It is purely a matter of faith. Faith and sight always differ. To your senses it does not seem to be so, but your faith must still reckon it so. This is a very difficult attitude to hold, and only as we thoroughly believe God can we thus reckon upon His Word and His working. But as we do so, faith will convert it into fact, and it will become reality. These two words "yield" and "reckon" are passwords into the resurrection life. They are like the two edges of the "Sword of the Spirit" through which we enter into crucifixion with Christ. This act of surrender and this reckoning of faith are recognized in the New Testament as marking a very definite crisis in the spiritual life. It does not mean that we are expected to be going through a continual dying, but that there should be one very definite act of dying, and then a constant habit of reckoning ourselves as dead and meeting everything from this standpoint. Reckon ye also yourselves to be dead indeed unto sin, but alive unto God through Jesus Christ our Lord (Romans 6:11).