Samuel Rutherford

But we teach that the action of God and of men sinning is the same, according to material being, but not according to moral being. … But truly the action of God and of men is not the same according to moral being; because God acts justly from all four causes, while he punishes the Church through sinning instruments; but the action of the instruments is morally unjust and vicious. … But we teach that God is not the cause of the malice, although he is the cause of the act.

We teach that the guilt of sin as to its legal being is entirely taken away, so that the obligation to punishment is removed, and the power obligating to condemnation; but sin remains as to its real being, and physical inherence.