IV. They allege the declaration of Peter, which Luke recites in the Acts: “Of a truth I perceive that God is no respecter of persons; but in every nation he that worketh righteousness is accepted with him.”[133] And hence they conclude, what they think admits of no doubt, that if a man by rectitude of conduct conciliate to himself the favour of God, the grace of God is not the sole cause of his salvation; moreover, that God of his own mercy assists a sinner in such a manner, as to be influenced to the exercise of mercy by his works. But we cannot by any means reconcile the Scriptures with themselves, unless we observe a twofold acceptance of man with God. For God finds nothing in man, in his native condition, to incline him to mercy, but mere misery. If, then, it is evident that man is entirely destitute of all good, and full of every kind of evil, when he is first received by God, by what good qualities shall we pronounce him entitled to the heavenly calling? Let us reject, therefore, all vain imagination of merits, where God so evidently displays his unmerited clemency. The declaration of the angel to Cornelius in the same passage, “Thy prayers and thine alms are come up for a memorial before God,” they most wickedly pervert to prove that the practice of good works prepares a man to receive the grace of God. For Cornelius must have been already illuminated with the Spirit of wisdom, since he was endued with the fear of God, which is true wisdom; and he must have been sanctified by the same Spirit, since he was a follower of righteousness, which the apostle represents as one of the Spirit’s most certain fruits.[134] It was from the grace of God, then, that he derived all these things in which he is said to have pleased him; so far was he from preparing himself to receive it by the exercise of his own powers. There cannot indeed be adduced a single syllable of the Scripture, which is not in harmony with this doctrine; That there is no other cause for God’s reception of man into his love, than his knowledge that man, if abandoned by him, would be utterly lost; and because it is not his will to abandon him to perdition, he displays his mercy in his deliverance. Now, we see that this acceptance is irrespective of the righteousness of man, but is an unequivocal proof of the Divine goodness towards miserable sinners, who are infinitely unworthy of so great a favour.