Charles Finney presents a detailed examination of justification by faith, emphasizing that it is fundamentally a governmental act of pardon rather than a forensic declaration of innocence. He critiques the traditional view that Christ's obedience is imputed to believers, arguing instead that justification is based on God's infinite love and mercy, requiring repentance, faith, and sanctification as conditions. Finney asserts that the sinner's justification involves a divine decree of pardon, challenging the notion that it can be achieved through mere legalistic means. He highlights the necessity of understanding Christ's role in the justification process, emphasizing that faith should not replace Christ as the foundation of salvation. This sermon serves to clarify misconceptions about justification and the nature of faith in relation to Christ's work.