<p>10:14 <em>For by one offering he has perfected for ever those that are sanctified</em>- As noted on :12, the Lord's &quot;one offering&quot; included both His death and resurrection. He saw His resurrection as His being &quot;perfected&quot; (Lk. 13:32 s.w.). By becoming &quot;in Christ&quot;, all that is true of Him becomes true of us. We are sanctified by being in Him, counted as having His sanctity / righteousness / holiness. And thereby we are perfected as He was when He cried &quot;It is finished&quot; or perfected (Jn. 4:34). We are &quot;perfected&quot; only in prospect; just as the Lord achieved God's will on the cross but we must also do that will (see on :10). The Lord prayed that because He had perfected God's work, so we should be &quot;made perfect in one&quot; (the same words are used- Jn. 17:4,23). His death enabled those who become &quot;in Him&quot; to be counted as perfect as Him; but His death also empowered the gift of the Spirit to transform / mature / 'perfect' us in practice into who we are by status. This is the thought developed in the following verses, just as it is in Romans 8, which goes on from speaking about our sanctification by the cross to explaining the work of the Spirit in our hearts. And here too in Hebrews 10, those who are sanctified are also perfected. A process is in view, of maturing and developing us through the Spirit; parallel to the process of <em>making</em> us His former enemies to be the footstool of His feet (:13).</p>