For which of you, intending to build a tower, sitteth not down first, and counteth the cost, whether he have sufficient to finish it? Luke 14:28.
Satan's original charge was that the law of God could not be obeyed. When man broke the law of God, Satan rejoiced and added another charge, that man could not be forgiven. He had no idea that God would pay the penalty Himself. But Jesus' life and death proved that sinners could be forgiven and that the law of God could be perfectly obeyed, not only by Jesus but by those who live the life of faith as He did.
This twofold message of forgiveness and obedience is the heart of the remnant mission during the time of the three angels, and the final work of Christ in heaven. Jesus as our High Priest provides forgiveness for sinners and power to obey. These two truths are equally necessary. It is extremely important that the remnant church understand this twofold work of Christ in heaven, otherwise it will be impossible for them to fulfill their mission. Justification by faith, God's work in us, are the themes to be presented to a perishing world.
It will come as a surprise to some to discover that when you study the life and teachings of Jesus, you will find that Jesus had far more to say about the work of God in us than He did about the work of God for us. The analogy of the foundation and the walls of a structure could be a good example. Justification by faith is the foundation of salvation, and sanctification by faith represents the walls to be built on that foundation. Although the walls cannot be secure if the foundation is not solid, the foundation alone is not sufficient.
In Luke 14:29 Jesus told of a man who began a structure by building a foundation, but was unable to complete the job. For years the nominal Christian world has been in that position. They have had only a foundation, and have never gone forward to complete the building. On the other hand, perhaps our problem as Seventh-day Adventists has been that we have spent much futile effort trying to build walls when we have tended to take our foundation for granted. But it takes both walls and foundation to make a building that will stand.