[T]he Reformation view maintains that justification is a primarily theological and soteriological theme. On the one hand, the doctrine reveals the character of God as a God of righteousness and grace, who justifies ungodly sinners on the basis of the work of Christ. In this respect, it is of great theological significance. On the other hand, it reveals the character of sinful human beings who can only be received and accepted by God on the basis of the righteousness of Christ alone. In this respect, justification is a thoroughly soteriological theme, explaining how otherwise guilty sinners can be received into God’s favour.

Cornelis P. Venema, The Gospel of Free Acceptance in Christ: An Assessment of the Reformation and New Perspective on Paul, 54.