Romans 3:26
Romans 3:2626He did this to demonstrate His righteousness at the present time, so as to be just and to justify the one who has faith in Jesus.
Watchtower commentary takes as describing how Jehovah's righteousness is upheld in declaring sinners righteous. The verse confirms that justice and mercy are reconciled at the cross — but on the JW reading, the declaration of righteousness is a pronouncement about a person's standing as Jehovah's friend, not the imputation of Christ's righteousness to the sinner. The believer's ongoing obedience cooperates with the verdict.
contains the central paradox the cross resolves: God is "righteous even when declaring righteous the man who has faith in Jesus." The Greek dikaios kai dikaiounta — "just AND the justifier." A judge who waives the penalty is unjust; a judge who enforces the penalty damns everyone. The cross is the only path through the dilemma: Christ pays the penalty, justice is fully satisfied, mercy is fully extended. And the NWT's own "declaring righteous" is forensic — a legal verdict declared, not a moral character developed. This is exactly what the Reformation called justification by faith: God credits Christ's righteousness to the believer who has faith, and on that basis declares the sinner righteous in his sight.