Imputation

Romans 4:1 What shall we say then that Abraham our father,
as pertaining to the flesh, hath found?
2 For if Abraham were justified by works, he hath whereof to glory;
but not before God.
3 For what saith the scripture? Abraham believed God, and it was
counted unto him for righteousness.
4 Now to him that worketh is the reward not reckoned of grace,
but of debt.
5 But to him that worketh not, but believeth on him that justifieth
the ungodly, his faith is counted for righteousness.
6 Even as David also describeth the blessedness of the man,
unto whom God imputeth righteousness without works,
7 Saying, Blessed are they whose iniquities are forgiven, and whose
sins are covered.
8 Blessed is the man to whom the Lord will not impute sin.