new life, and indwelling. Based on those foundational realities the believer receives further enjoyments from life in Christ. In order to understand the essence of the change that occurs in salvation, we suggest that incorporation, not alteration, is the best description of this change. The realities of justification, new life, and indwelling do not necessitate belief in a change in man’s essence because the Bible does not teach that they accomplish such change. People are declared—not made—righteous.