Now there was a man of the Pharisees, named Nicodemus, a ruler of the Jews. This man came to Jesus by night and said to him, "Rabbi, we know that you are a teacher come from God; for no one can do these signs that you do, unless God is with him." Jesus answered him, "Truly, truly, I say to you, unless one is born anew, he cannot see the kingdom of God." Nicodemus said to him, "How can a man be born when he is old? Can he enter a second time into his mother's womb and be born?" Jesus answered, "Truly, truly, I say to you, unless one is born of water and the Spirit, he cannot enter the kingdom of God. That which is born of the flesh is flesh, and that which is born of the Spirit is spirit. Do not marvel that I said to you, 'You must be born anew.' The wind blows where it wills, and you hear the sound of it, but you do not know whence it comes or whither it goes; so it is with every one who is born of the Spirit." John 3:1–8 (RSV)
Salvation is first, middle and last, a work of God the Father through our Lord, Jesus Christ. There are many things in the Christian faith which we may disagree about their importance. We have the freedom to express our faith in a wide variety of ways.
Our salvation is not a matter of debate or compromise. Our salvation is a work of God the Father accomplished in the death and resurrection of Jesus. Period. Should someone say that we must do this or that thing in addition to what God has done, they will not get a nod of agreement. If someone might suggest that all religions are equal paths to God, they will find no ally in me.
Salvation is either a work of God, or it is not. At this point, some may argue that Jesus has just told Nicodemus that one must be 'born anew'. This is true. We cannot enter the Kingdom of God unless we are born again, born anew, born from above.
Our new birth is not about our acknowledgment of what Jesus has done. It is not receiving Jesus as our personal Savior that makes our salvation valid. Our salvation has come down from the Father, became flesh, lived and died among us, and raised from the dead on the third day.
Luther is correct as he teaches that the Holy Spirit creates faith when and where He pleases in those who hear the Gospel. The Spirit creates faith in those who are baptized into the death and resurrection of Jesus. If we cannot confess: 'Jesus is Lord' unless the Spirit grants us to confess, then our new birth is also a work of God apart from any work on our part.
In this great truth, we can rejoice! Salvation is ours, not by our effort or understanding, but through the merciful and gracious love of the Father.