Chapter X. describes the nature of Reformation and Regeneration. Unless a man be born again, and, as it were, created anew, he can not enter into the kingdom of God. This new birth, or creation, is effected by the Lord alone, through the medium of charity and faith, during man’s coöperation. Since all are redeemed, all have a capacity to be regenerated, every one according to his state. The several stages of man’s regeneration answer to his natural conception, gestation in the womb, birth, and education. The first act of the new birth, which is an act of the understanding, is called reformation; and the second, which is an act of the will, and thence of the understanding, is called regeneration. The internal man is first to be reformed, and by it the external, and thus the man is regenerated. When this takes place, there arises a combat between the internal and external man, and then whichever conquers has dominion over the other. The regenerate man has a new will and understanding. A regenerate man is in communion with the angels of heaven, and an unregenerate man is in communion with the spirits of hell. In proportion as a man is regenerated, his sins are removed; and this removal is what is meant by remission of sins. Regeneration, can not be effected without free-will in spiritual things. Regeneration is not attainable without truths by which faith is formed, and with which charity conjoins itself. Chapter XI. is devoted to a description of what imputation is, and what it is not. It is shown that imputation, and the faith of the present church, which alone is said to justify, are a one. The imputation which belongs to the faith of the present time is two fold, the one part relating to the merit of Christ, and the other to salvation as its consequence. The faith which is imputative of the merit and righteousness of Christ the Redeemer, first took its rise from the decrees of the Council of Nice, concerning three divine persons from eternity; and, from that time to the present, has been received by the whole Christian world. Faith imputative of the merit of Christ, was not known in the Apostolic Church, which preceded the Council of Nice, and is neither declared nor signified in any part of the Word. An imputation of the merits and righteousness of Christ is impossible. There is such a thing as imputation, but then it is an imputation of good and evil, and at the same time of faith. The faith and imputation of the New Church can not be together with the faith and imputation of the former Church; and, in case they were together, such a collision and conflict would ensue, that every principle of the Church in man would perish. The Lord imputes good to every man, and hell imputes evil to every man. Faith, with whatever principle it conjoins itself, passes sentence accordingly; if a true faith conjoins itself with goodness, the sentence is for eternal life, but if faith conjoins itself with evil, the sentence is for eternal death.