To the praise of the glory of his grace, wherein he hath made us accepted in the beloved. Eph. 1:6.
The question Who needs Christ's merits? is not a cocky question like Who needs taxes? It is a very serious question. Who is benefited by Christ's merits?
We often hear it said, "God has accepted us by virtue of the merits of Christ." It is good news indeed to find that we are accepted, but just how do Christ's merits fit in? What part do they play in the transaction? Do we assume that God is impressed with merits? Are we suggesting that since God can't see our rebellious past while we "hide" under the perfect record of Jesus we are therefore accepted? Seriously, does God need Christ's merits in any way to relate differently to us?
Or perhaps we are to see His merits as necessary in order to balance some books in the heavenly courtroom. This would suggest that salvation requires a certain amount of merit. We are obviously short of merit, and so we borrow large amounts from Jesus' account since He has a vast surplus. The Father, in this scenario, checks the books to make sure the bottom line comes out even. Is this really the nature of the sin problem?
I would like to suggest that the concept of being accepted in Christ's merits is simply one of heaven's better illustrations of how God views man. Since some people can think of loving acceptance only in terms of its being deserved, God accommodates their concerns by showing them how totally He accepted Jesus. Then He says, I will accept you just as fully, for you are, "accepted in the beloved." Jesus stands as a type of all humanity in revealing how much God loves us all.
The concept of merit, then, is for our sake. We are the ones who need every available illustration of God's positive attitude toward humanity. We need to sense His attitude as illustrated in how He relates to the Son of man.
Some might protest, "Jesus was perfect. No wonder God could love Him. But I'm a sinner." Yet this is the exact point where we can best see the meaning of unconditional love. God's love for us is absolutely not influenced by who we are or what we do. And since forgiveness and acceptance are but manifestations of love, they are offered freely to all.