Lutherans believe in forensic justification. That's a major difference.
Are we're defining
Forensic Justification as: "
A divine verdict of acquittal pronounced on the believing sinner"?
Acquittal, meaning a judgment that a person is not guilty of the crime with which the person has been charged.
There may be a lot of Lutherans who teach forensic justification, but it isn't really supported as a matter of Lutheranism with respect to core doctrine.
The Biblical view as embraced in Lutheranism is ‘
Atonement’.
Atonement, as in ‘reparation or expiation for sin.’
Reparation, as in the making of amends for a wrong one has done, by paying money to or otherwise helping those who have been wronged.
In a Biblical sense the amends for the wrongness of sin is death, where Jesus' death (which is what Jesus does) is the making of amends for our wrongs.
Repentance in acknowledging guilt for sin of which we are being held in judgement (is what we do in context of Jesus' death).
If we are acquitted it means we are not guilty, thereby no reason or need for repentance.
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Luther taught that the punishment for sin is paid by Jesus rather than us. Our conviction of sin is never acquitted, in this regard, but rather our debt incurred by our sin is paid for by Jesus. Herein Justification by Faith alone, Scripture/Word alone, and Grace alone. Three references to Justification paralleling God (Grace), Jesus (Word), and Holy Spirit (Faith).
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Here is a quote form R.C. Sproul (Presbyterian) commenting on this in reference to Romans 1:17, and making a better argument than I can in favor of Luther's view of justification by faith.
"But Luther was looking now at the Greek word that was in the New Testament, not the Latin word. The word
dikaios,
dikaiosune, which didn’t mean to make righteous, but rather to
regard as righteous, to
count as righteous, to
declare as righteous. And this was the moment of awakening for Luther. He said, “You mean, here Paul is not talking about the righteousness by which God Himself is righteous, but a righteousness that God gives freely by His grace to people who don’t have righteousness of their own.”
"And so Luther said, “Woa, you mean the righteousness by which I will be saved, is not mine?” It’s what he called a
justitia alienum, an alien righteousness; a righteousness that belongs properly to somebody else. It’s a righteousness that is
extra nos, outside of us. Namely, the righteousness of Christ. And Luther said, “When I discovered that, I was born again of the Holy Ghost. And the doors of paradise swung open, and I walked through.”