Blessed is the man to whom the Lord will not impute sin. Romans 4:8
God has imputed His righteousness to every believer. What does that mean? Instead of your sin being added to your account (like running up a credit card bill), His righteousness is applied to your account! Not only has He forgiven us, not only has He covered our sins, but He gives us His righteousness.
This truth is also called “The Great Exchange.” Listen to what the Bible says in 2 Corinthians 5:21—
For He [God the Father] hath made Him [Jesus] to be sin for us, [Jesus] who knew no sin; that we might be made the righteousness of God in Him.
It’s utterly astounding, isn’t it? I fail, but God will not impute that to me. If God were to impute my sin to me, then when I fail, I would be lost again. How much sin would it take to make me lost? Just one-half of one sin.
You see, I’m not going to Heaven because I’m perfect. I’m not perfect. You’re not perfect. No one is perfect. But we have received Christ as our righteousness. And in His eyes, we are perfect.
Stop right now and thank God that out of His great heart of love for us, He sent His Son, Jesus, who took upon Himself our sin, and through His blood, we are cleansed. We now have, placed in our account, His own righteousness.