Kim Riddlebarger: Imputation

"When we renounce our own righteousness and place our trust in Jesus Christ, God places our sins upon Jesus, who becomes a curse, paying for our sins. Through that same faith, God imputes or reckons to us the perfect righteousness of the Son of God. Thus God sees us as though we had never sinned and as though we had kept the law of Moses perfectly, even though we remain sinners." [source]