What has been imputed to a believer's account according to Romans 4?
According to Romans 4, the righteousness of God has been imputed to the believer's account. Just as it was said concerning Abraham, all of God's righteousness is credited to us. The sin ledger has been wiped clean, and the whole bankroll of heaven—God's own righteousness—has been placed to our account.
Les explains that the believer's sin ledger has been wiped clean, so God will never come back and accuse us of still having sin on our ledger. We are forgiven the moment we sin; this is not a license to sin but the grace of God. Opposite that, the whole bankroll of heaven has been put to our account—God's righteousness has been imputed to us. Les notes this is what Scripture says concerning Abraham. He also points out that Old Testament salvation was real but not as clearly delineated as Paul's teaching, and Paul can even use David as an example.