This righteousness is “reckoned” or “imputed” to all who believe; so that they are treated by God as if it were actually theirs. They are entitled to claim all that which such righteousness can merit from God, as the Judge of righteous claims. It does not become ours gradually, or in fragments or drops; but is transferred to us all at once.

It is as the unrighteous that we come to God; not with goodness in our hands as a recommendation, but with the utter want of goodness; not with amendment or promises of amendment, but with only evil, both in the present and the past; not presenting the claim of contrition or repentance or broken hearts to induce God to receive us as something less than unrighteous, but going to Him simply as unrighteous; unable to remove that unrighteousness, or offer anything either to palliate or propitiate.

“It is finished” were His words as He died. The justifying work is
done! If anything else besides this finished work is to justify, then
Christ has died in vain.