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Judaism also speaks of God's grace. But here grace means God's patience or forbearance with transgressions of the law or the gracious leading that makes it possible for the pious person to fulfill the law or to atone for her or his transgressions. The pious person who fulfills the law – -- or insofar as she or he does so – -- has no need of grace. According to Paul, however, the fulfiller of the law is as much in need of grace as the transgressor – -- in fact, the fulfiller is especially in need of it. For insofar as the fulfiller acts to establish her or his own righteousness before God, she or he acts in principle against God, while the transgressor only transgresses God's particular demand.

In any case, the real sin is not the individual transgressions of the law, but rather the basic attitude of a human being, the striving to establish her or his own righteousness, to boast before God. This is sin because such an illusion impugns the glory of God and does not acknowledge that a human being lives and can live only by God's grace. Even what one's accomplishment rests on – -- one's insight, one's power, even one's good will – -- is already God's gift. "What have you that you did not receive? If then you received it, why do you boast as if it were not a gift?" (1 Cor 4:7)

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