This tract focuses upon some of the common ideas people come up with in response to being told that they are guilty sinners in God’s sight, which they think that God should accept as legitimate extenuating circumstances. After citing some of them, the reader is asked whether he thinks the same sort of things, or whether he has an extenuating circumstance of his own he plans to offer. He is then told how that Romans 2:12-29 shows that there are no legitimate extenuating circumstances in God’s sight. Therefore there is no way by which he can hope to mitigate his guiltiness before God. He is plainly told on the basis of Romans 2:12-29 that he is a guilty sinner in God’s sight, with no excuse to offer in his defense. The appeal is then made to him to accept God’s gracious offer to have all charges against him dropped and for him to be justified in God’s sight.