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course God will forgive me,' they say, 'it's his business.' Not so. It's dreadfully hard for God to forgive sin. He's the moral governor of the universe. If he overlooks a sin it's as good as saying that sin doesn't matter. The integrity of his own righteousness means that he must disassociate himself from wickedness wherever he sees it. He can't lay himself open to the charge of moral indifference or moral inconsistency. If he did, he wouldn't be a righteous God any longer. And that's why in Old Testament times there had to be an altar, there had to be a sacrifice.

That sacrifice was first of all a symbol of the seriousness of sin in God's eyes. We human beings are squeamish about blood. Well, God is squeamish about sin. He is repulsed by its stench and stain. That blood sacrifice on the altar was the sign of his moral revulsion.

More than that, though: sacrifice was a symbol of the penalty for sin. For as blood speaks of death, so sin demands death. No less a price is adequate to express the horror and the indignation of a holy God. Forgiveness may be offered freely in the Bible, but never make the mistake of thinking it's cheap. The Bible knows nothing of cheap forgiveness. Our tax man realized that. 'Oh God,' he cried, 'be propitiated towards me, let my sin be atoned for. I don't minimize the seriousness of my crimes. I don't underestimate the penalty they deserve. I see the blood, I know the cost. So please, God, turn your anger from me; be satisfied that a sacrificial substitute has died on the altar in my place today. And so have mercy on me, the sinner.'

This may seem a strange question, but I fear I must ask it. Have you sought God's pardon the tax man's way, through God's merciful provision of an atoning sacrifice? Or do you seek a righteousness like the Pharisee's, built on your religious reputation and your moral achievements?

Extraordinary as it may sound, I find pastorally that there are an enormous number of professing Christians

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