Paul is saying in Romans 3 that Jesus is our Mercy Seat. He is behind the veil; he is the holy place in the presence of the angels where God poured the blood that forgave our sins. That is the legal justification for God imputing righteousness to us. That is why Jeremiah could prophesy, “And he will be called: The Lord Our Righteousness, ‘Jehovah Tsidqenu.’”
