Q: How is he accepted righteous before God?

A: By the righteousness of Christ imputed to him [2 Col 5:21].

Q: What profit comes by being thus justified?

A: Hereby and by no other means in the world, the believer shall be accepted before God’s judgment seat before God’s throne as worthy of eternal life by the merits of the same righteousness of Christ [Rom 4:17; Reve 21:17].

Q: Do not good works then make us worthy of eternal life?

A: No; for God, who is perfect in righteousness itself, will find in the best works we do more matter of damnation than salvation. And therefore we must rather condemn ourselves for our good works than look to be justified before God thereby [Job 9;3; Ps 143:2; Isa 64:6]

William Perkins, The Works of William Perkins 5.503.

(HT: Inwoo Lee)