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Because of Jesus' perfect life and sacrifice, we are justified before God, counted as righteous for Jesus' sake. Jesus took our sins and gave us His righteousness. The preaching of the Gospel delivers God's mercy to each sinner as he or she is convicted of his or her sinfulness and cries out, Lord have mercy, Christ have mercy, Lord have mercy.

Lutheran sermons strive to properly distinguish the Law and the Gospel, which is the whole of Holy Scripture.

The Law is summed up in the Ten Commandments: loving God from the fullness of your heart and loving your neighbor as yourself (Luke 10:25-28). Because we are born of Adam, we are sinful (Psalm 51:5) and in need of salvation (Romans 7:24). The Law condemns us because we cannot fulfill the Law. The preaching of the Law is necessary because it shows mankind that he is sinful and lost and cannot save himself but is totally dependant upon the mercy of God.

The Gospel reveals the mercy of God in the person of Jesus Christ. For our sake the Son of God was born of the Virgin Mary, suffered under Pontius Pilate, was crucified, died and was buried. On the third day He rose again from the dead and ascended into heaven and sits at the right hand of the Father. From thence He shall come to judge the quick and the dead.

Therefore, in preaching the proper distinction of the Law and the Gospel, Lutheran preaching preaches Christ and Him crucified (1 Corinthians 2:2). As it is written, "[Jesus] was delivered up for our trespasses and raised for our justification" (Romans 4:24-25).