Romans chapter 3 verse 25 is arguably the most critically important verse in Romans to grasp and understand. The work of Jesus in saving the sinner is presented in terms of the Old Testament picture or type of the mercy seat on top of the ark of the covenant and of the work of the day of Yom Kippur, the day of Atonement. On the the day of Atonement a double sacrifice was offered, the burnt offering or ascending offering of Leviticus chapter 1 and the Sin Offering. A two fold offering pictured a two fold work of Jesus in His atoning death. Jesus both provides for expiation and the removal of sin and guilt as well as justification, the imputation of righteousness. Here is a full salvation bringing us to the mercy seat and the place of union and communion with God.
Dr J Stewart Gillespie