The Bible declares that Faith or trust in Jesus Christ, God's Son is what credits God's Righteousness to our account . The word " Imputed" is a mathematical accounting term translated as credited, counted, and is from the Greek work "Logizomai" meaning :
to reckon, count, compute, calculate, count over
to take into account, to make an account of
to pass to one's account, to impute
a thing is reckoned as or to be something, i.e. as availing for or equivalent to something, as having the like force and weight
This exchange is again seen in the following verse:
God CREDITED Perfection to My Account !! My Unrighteousness was calculated to His Sinless Account ! As Infinite as my sin , so is His Holiness Eternal, an Equal transaction !!
This Exchange is again seen in the word for Reconcile used in 2 Cor 5: 18,19. The Greek word is "katallaso" -
to change, exchange, as coins for others of equivalent value ,
of the business of money changers, exchanging equivalent values
adjustment of a difference, reconciliation, restoration to favour.
This is FOREIGN Exchange indeed where the Lord has transacted His attribute to my account.
We see such FOREIGN EXCHANGE happening in various other places !!
2 Corinthians 8:9 For you know the grace of our Lord Jesus Christ, that though He was rich, yet for your sakes He became poor, that you through His poverty might become rich.
2 Corinthians 12:9 And He said to me, “My grace is sufficient for you, for My strength is made perfect in weakness.” Therefore most gladly I will rather boast in my infirmities, that the power of Christ may rest upon me. 10 Therefore I take pleasure in infirmities, in reproaches, in needs, in persecutions, in distresses, for Christ’s sake. For when I am weak, then I am strong.
We therefore are assured of the Lord's transaction, His Grace abounded much more where my Sin had corrupted. Today we are called the RIGHTEOUSNESS of GOD !! Amen.