Charles Hodge
The negative form in which justification is described is equally significant. 'Blessed are they whose iniquities are forgiven, and whose sins are covered. Blessed is the man to whom the Lord will not impute sin.' (Rom. iv. 7, 8.) As 'to impute sin' never means and cannot mean to make wicked; so the negative statement 'not to impute sin' cannot mean to sanctify. And as 'to impute sin' does mean to lay sin to one's account and to treat him accordingly; so to justify means to lay righteousness to one's account and treat him accordingly.
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