Jesus paid a debt He did not owe, because we owed a debt we could not pay.

Step 1
You must accept that you are a SINNER. For all have sinned, and come short of the glory of God. (Romans 3:23)

Step 2
You must understand that as a sinner, you owe a PENALTY. For the wages of sin is death. (Romans 6:23)

Step 3
You must believe that Jesus Christ has already PAID your sin debt. For when we were yet without strength, in due time Christ died for the ungodly. (Romans 5:6)

Step 4
You must RECEIVE, by faith, what Jesus Christ has done for you. But as many as received him, to them gave he power to become the sons of God. (John 1:12)