"Jesus Christ alone offered a sufficient sacrifice for sin (Heb. 5:1; 9:26; 10:12),
and this brings to an end any notion of debt in our relation to God.
Therefore, the line from the hymn, “Come, Thou Fount” that says, “Oh! To
grace, how great a debtor, daily I’m constrained to be,” makes the
wrong connection. Debt is the wrong correlate to grace. We can never be
debtors to grace: ‘Who has given a gift to Him, to receive a gift in
return? For from Him and through Him and to Him are all things. To Him
be the glory forever. Amen’ (Rom. 11:35-36).
We were once debtors to the law, but in Christ we are justified.
Therefore, there is no debt relation to God whatsoever through faith in
Christ."
Michael Horton, People and Place, p. 299
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