It is in this _latter_ sense that I understand the term when applied to justification. “Abraham believed God, and it was _counted_ unto him for righteousness—To him that worketh not, but believeth on him that justifieth the ungodly, his faith is _counted_ for righteousness.” The counting, or reckoning, in these instances, is not a judging of things _as they are_; but _as they are not, as though they were_. I do not think that faith here means the righteousness of the Messiah: for it is expressly called “believing.” It means believing, however, not as a virtuous exercise of the mind which God consented to accept instead of perfect obedience, but _as having respect to the promised Messiah_, and so to his righteousness as the ground of acceptance.[44] Justification is ascribed to faith, as healing frequently is in the New Testament; not as that from which the _virtue_ proceeds, but as that which _receives_ from the Saviour’s fulness. But if it were allowed that faith in these passages really means the object believed in, still this was not Abraham’s _own_ righteousness, and could not be properly _counted_ by him who judges of things as they are, as being so. It was _reckoned_ unto him _as if it were_ his; and the effects, or benefits of it were actually imparted to him: but this was all. Abraham did not become meritorious, or cease to be unworthy. “What is it to place our righteousness in the obedience of Christ, (says Calvin,) but to affirm that hereby only we are _accounted_ righteous; because the obedience of Christ is imputed to us AS IF IT WERE OUR OWN.”[45] It is thus also that I understand the imputation of sin to Christ. He was accounted in the divine administration _as if he were, or had been_ the sinner, that those who believe in him might be accounted _as if they were, or had been_ righteous. Brethren, I have done. Whether my statement be just or not, I hope it will be allowed to be explicit. _John._ That it certainly is; and we thank you. Have you any other questions, brother Peter, to ask upon the subject? _Peter._ How do you understand the apostle in 2 Cor. v. 21. _He hath made him to be sin for us, who knew no sin, that we might be made the righteousness of God in him?_