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Parents Pay Their Son's Debts and Credit His Account

Michael Horton uses the following story to illustrate how Christ has paid our debt of sin and credited us with his righteousness:

After my junior year in college, I went to Europe with some friends. Having misjudged my expenses by several digits, I phoned home for help. My parents transferred money from their account to cover outstanding bills and included an additional sum from which I could draw until the end of the trip.
Now, was this money, which I was going to draw daily as I needed, strictly speaking, my money? No, it belonged to my parents; nevertheless, because they had transferred it to my account, it was my money. My account was now filled with money I had not earned but which was mine to use nonetheless.

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