The author uses the cultural anthropological understanding of an ‘economy of the gift’ (reciprocity) to show how in Martin Luther’s writings, especially between 1518 and 1522, his doctrine of justification cannot be formulated without the idea of a re-established mutuality between God and man. Luther’s newly-gained understanding of mutuality enables him to develop his positive understanding of the Christian person and for the frequent parallels he draws between Christology and anthropology.