73. Imputation

When God pardoned sinners at the cross, our sins were imputed or transferred to Christ, who became sin on our behalf. Our sin was imputed to Christ, and Christ’s righteousness was imputed to us (Rom. 5:17; 1 Cor. 1:30). When God the Father looks at those who have trusted in Christ, He does not see their sins but the righteousness of Christ as belonging to them (Rom. 4:6).