Sanctify yourselves therefore, and be ye holy: for I am the Lord your God. Leviticus 20:7
It is the work of conversion and sanctification to reconcile men to God by bringing them into accord with the principles of His law. In the beginning, man was created in the image of God. He was in perfect harmony with the nature and the law of God; the principles of righteousness were written upon his heart. But sin alienated him from his Maker. He no longer reflected the divine image. His heart was at war with the principles of God's law. "The carnal mind is enmity against God: for it is not subject to the law of God, neither indeed can be" (Romans 8:7). But "God so loved the world, that He gave His only-begotten Son" that man might be reconciled to God. Through the merits of Christ he can be restored to harmony with his Maker. His heart must be renewed by divine grace; he must have a new life from above. This change is the new birth, without which, says Jesus, "he cannot see the kingdom of God" (The Great Controversy, 467)
Reflection: We can only have the righteousness the law demands by receiving the righteousness of Christ.