Imagine that you are given an accounting ledger with your name at the top. In the negative column is everything you owe God—your sins carry the penalty of death. You can never do enough good deeds to repay that debt. How can you balance your account? Then you hear about God’s offer of forgiveness. Jesus paid that penalty by dying in our place. When we put our faith in Him and accept God’s gift of eternal life, our debt is canceled!