A.W. Pink emphasizes the critical doctrine of justification, explaining it as a legal declaration by God that a sinner is considered righteous based solely on the imputed righteousness of Christ, rather than any inherent goodness. He contrasts the Protestant understanding of justification as a change in legal status with the Roman Catholic view that conflates it with moral transformation. Pink clarifies that justification is distinct from regeneration and sanctification, focusing on the judicial aspect of salvation where believers are acquitted from guilt and accepted into God's favor. He underscores that justification is not merely forgiveness but a declaration that the believer is entitled to eternal life due to Christ's obedience. This understanding is essential for grasping the fullness of salvation and the believer's standing before God.