From Luther . . .
(Luther speaks of how in Baptism, God, simple and solely by mercy, does not count our sins against us.)
We must humbly admit, "I know full well that I cannot do a single thing that is pure. But I am baptized, and through my baptism God, who cannot lie, has bound himself in a covenant with me. He will not count my sin against me, but will slay it and blot it out." So, the, we understand that the innocence which is ours by baptism is so called simply and solely because of the mercy of God.
(from "The Holy and Blessed Sacrament of Baptism" (1519) in
Luther's Works, Volume 35: Word and Sacrament I © 1960 Fortress Press, p. 36)