R 5959:
From the moment the sinner turned his back upon sin and began to seek the Lord and to walk as best he would be able in the ways of righteousness – putting away the filthiness of the flesh – from that moment this person has a new mind or will, different from the mind or will which he had when he loved and served sin. This new mind is a new mind of the flesh, because he has not yet been begotten of the Holy Spirit. At the moment that the High Priest accepts him, imputes His merit, and the Father begets him of the Holy Spirit – at that moment this one with the new mind is justified and begotten of the Spirit; he is then a New Creature. The New Creature is not to be justified, because the New Creature has done no sin and would have no sin to be justified from. It was the new-minded old creature that was justified, and at the moment of justification it dies sacrificially.