When reading what some authors write about the Atonement it often sounds like some type of cosmic bookkeeping. Numerous examples could be given but take the following from the Adventist Review November 22, 2001 in an article by Clifford Goldstein:
"Isn’t the everlasting gospel the good news that Jesus, the God-man, lived a life of perfect obedience to the law and then died as my substitute in order that I, by faith, can claim His perfect righteousness as my own, a righteousness that comes only by faith in His righteousness--a righteousness credited to me apart from "the works of the law" (Gal. 2:16)?"
Though written in the form of a question this is his view of what the gospel is. That Christ came down to earth, lived a perfect life and then died as my substitute. While apparently this legal fiction is comforting to people what is it saying about God. We already have seen that God knows there is no one righteous but God. According to this legal fiction God can, to use a bookkeeping term "cook the books" so that instead of us appearing on the ledger with negative sums we only appear with positives. Of course that is very appealing but does it result in anything different from forgiveness. There is no cosmic accounting needed to forgive, no accounts to be forged and made to look better then they really are.
What are the implications of Christ dying as my substitute? If my account has been rearranged to say that I am righteous why would I need a substitute to die for me? If Christ lived the perfect life and substituted it for my life record on the supposed heavenly ledger I would not need someone to die for me as a substitute. So again what is this legal fiction trying to say? It is saying that God has a law, that if His law is ever broken then someone must die to pay the penalty for breaking the law. So this legal fiction removes from God His ability to forgive a person in favor of the option of cosmic bookkeeping where, the one righteous one, dies, and his death is substituted for everyone else if they want to accept the substitution. If we used an illustration from the family we could say that the children in the family have disobeyed their father. Let us say the crime was not weeding the garden when that is what they were asked to do. So the father who loves his children instead of punishing them says, "I will go and weed the garden for you" and after weeding the garden he takes a switch and scourges himself to take the punishment that he felt the children originally should have received for their disobedience. Declaring to his children that he has perfectly weeded the garden and accepted the punishment due to his children, that he was their substitute. On his home account books, he writes that they have weeded the garden perfectly.
When we examine the concept of substitution in everyday life we see just how poor a concept it is. If we took it to the criminal justice system we would be horrified at the results. As we watch a serial murderer released and an innocent librarian executed for the crime. Would we proclaim that justice was satisfied? Of course all analogies break down at some point. For instance we would not say that justice was satisfied if the judge released the murder and said he was forgiven. Even if we thought that the murderer was really sorry for what he did and wanted to change we would not trust that he was changed, we would at least want him locked away for the rest of his life. God on the other hand not only has the power to forgive but the ability to create a new mind in the criminal, one that no longer is in rebellion to God but is willing to trust God. That faith in God is what is counted as righteousness
However, to the man who does not work but trusts God who justifies the wicked, his faith is credited as righteousness. (Romans 4:5)
What God considers to be righteousness is not following all the laws which were laid down. But the faith that one has in God is considered righteousness. To put it in less theological terms trusting God is the right thing to do, when you do that, you are right with God. When you trust God you believe that when He says you are forgiven, you are indeed forgiven, you are no longer guilty before God. God's presence is in your life, you know longer live toward your old desires but desire to follow after God.
remember that at that time you were separate from Christ, excluded from citizenship in Israel and foreigners to the covenants of the promise, without hope and without God in the world. But now in Christ Jesus you who once were far away have been brought near through the blood of Christ. For he himself is our peace, who has made the two one and has destroyed the barrier, the dividing wall of hostility, by abolishing in his flesh the law with its commandments and regulations. His purpose was to create in himself one new man out of the two, thus making peace, and in this one body to reconcile both of them to God through the cross, by which he put to death their hostility. He came and preached peace to you who were far away and peace to those who were near. For through him we both have access to the Father by one Spirit.
Consequently, you are no longer foreigners and aliens, but fellow citizens with God's people and members of God's household, built on the foundation of the apostles and prophets, with Christ Jesus himself as the chief cornerstone.
In him the whole building is joined together and rises to become a holy temple in the Lord. And in him you too are being built together to become a dwelling in which God lives by his Spirit. (Ephesians 2:12-22)