What kind of person can God deal with and what happens when that person recognizes his need?
God can only deal with a person who recognizes that he is without God in this world and needs Him, not a self-righteous person who sees no need. When that person recognizes his need, God immediately responds, and faith in the One who justifies the ungodly is counted, or imputed, to him.
Les teaches that God cannot justify righteous people, meaning self-righteous people, and cannot deal with someone who sees no need. The person God can deal with is the one who recognizes he is without God in this world and needs Him. When he recognizes that need, God immediately responds. Les further explains that believing on the One who justifies the ungodly is counted, imputed, or put to the account; the word “counted” is a Greek bookkeeping term, and he points to the same word illustrated in Philemon.
But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness.