by Louis Berkhof
1. Justification removes the guilt of sin and restores the sinner to all the filial rights involved in his state as a child of God, including an eternal inheritance. Sanctification removes the pollution of sin and renews the sinner ever-increasingly in conformity with the image of God.
2. Justification takes place outside the sinner in the tribunal of God, and does not change his inner life, though the sentence is brought home to him subjectively. Sanctification, on the other hand, takes place in the inner life of man and gradually affects his whole being.
3. Justification takes place once for all. It is not repeated, neither is it a process; it is complete at once and for all time. There is no more or less in justification; man is either fully justified, or he is not justified at all. In distinction from it sanctification is a continuous process, which is never completed in this life.
4. While the meritorious cause of both lies in the merits of Christ, there is a difference in the efficient cause. Speaking economically, God the Father declares the sinner righteous, and God the Holy Spirit sanctifies him. ”
White, James R. (2007-05-01). God Who Justifies, The (p. 74). Baker Publishing Group. Kindle Edition.
 Systematic Theology by Louis Berkhof