Why was Abraham counted righteous when he had not yet offered a sacrifice or done anything?
He was counted righteous because he simply believed God before offering any sacrifice or performing any work. God saw his faith and imputed righteousness to him, not because of ritual or human effort. Scripture presents this as the pattern for salvation: believing God's promise without doing a thing.
Les explains that Hebrews 11 shows many heroes of faith acted: Abel offered a sacrifice, and Noah built the ark. Their faith was connected with some kind of human work, a "faith plus" response. But Abraham is different: he never offered a sacrifice until years later, and he did not do anything; he just simply believed God. God saw that man's faith and imputed righteousness to him. Les applies this to us: without doing a thing, we simply say, "Yes Lord, I believe" that He died for me and was raised in resurrection power, and that is all God is looking for.