Because we are dead in our sins salvation can only occur because of God’s gracious initiative which began with his election of those who would be saved before the foundation of the world (Ephesians 1:4-6). In response to God’s effectual call to salvation, an individual accepts the truth of the message and appropriates the salvation made available. Acceptance of God’s offer of salvation includes repentance of sin and faith in the person and work of Christ. This acceptance of God’s gracious offer of salvation is simultaneously an abandonment of all other futile attempts to bridge the chasm between humanity and God through good works or merit of any kind. At that point believers are given forgiveness of sin based upon the sacrifice of Christ and the righteousness of Christ is imputed to them (Romans 5:1-2, Ephesians 2:8-9).