Matthew Henry once said that sin is the death of the soul.
Sin is a corruption of all that is beautiful and right and holy.
So how can we be saved? How can a dead man be made alive?
Only by the hand of God.
Through his son Jesus Christ and His blood.
It is God who breathes life into our dead souls through the blood of Jesus.
It is God who removes our hard lifeless heart and gently replaces it with a soft heart of flesh that feels and loves and rejoices in righteousness.
This is both grace and mercy and should be the basis of our thanksgiving and our joy, of our love and our good works.