Baptism Confessional Lutheran Dogmatics (p. 15 Saint and Sinner)--David P. Scaer

"God's universal judgment of the world for sin and his corresponding universal verdict of justification are individualized for the believer in Baptism, in which rite he recognizes himself first as a sinner and then as among redeemed. He is buried and raised with Christ, and so he is both condemned and released. Baptism occurs once, but it provides the foundation for all of the Christian life and is coterminous with it. The baptized in the act of Baptism confesses himself as sinner, and in turn God acknowledges him as saint, simul justus et peccator."