God with us means more than God over or side by side with us, before or behind us. It means more than His divine being in even the most intimate active connection with our human being otherwise peculiar to Him. At this point, at the heart of the Christian message and in relation to the event of which it speaks, it means that God has made himself the one who fulfills his redemptive will. It means that He Himself in His own person ””at His own cost but also on His own initiative””has become the inconceivable Yet and Nevertheless of this event, and so its clear and well-founded and legitimate, its true and holy and righteous Therefore. It means that God has become man in order as such, but in divine sovereignty, to take up our case. What takes place in the work of inconceivable mercy is, therefore, the free overruling of God, but it is not an arbitrary overlooking and ignoring, not an artificial bridging, covering over or hiding, but a real closing of the breach, gulf and abyss between God and us for which we are responsible. At the very point where we refuse and fail, offending and provoking God, making ourselves impossible before Him and in that way missing our destiny, treading under foot our dignity, forfeiting our right, losing our salvation and hopelessly compromising our creaturely being””at that very point God Himself intervenes as man.
—Church Dogmatics (IV.1) [E.T. By Geoffrey Bromiley and Thomas Torrance of the German Original] (London: T and T Clark, 1956), page 12