When we choose to be baptized, we come to Christ physically alive but spiritually dead because the death penalty still hangs over our heads. Our sins have been recorded, but this spiritual death, paying the penalty for sins, has not yet been paid by means of Christ's blood. Following our repentance, God accepts Christ's death as the means of redemption, paying the debt in our stead. This act of justification erases from existence the death penalty against us. Even so, that erasure does not remove from the book the laws we broke, only the penalty for breaking those laws.
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