Imputation

God the Father has prepared a Perfect Righteousness, by which He justifies the ungodly. God sent His beloved Son into the world to save sinners from the wrath to come. JESUS was pure in thought, heart and life. Jesus worked out that divine Righteousness for us. Jesus kept the Law in every point; He was tempted in all points, yet without sin. Now JEHOVAH now says to you, "Sinner, I can make you righteous through Christ, absolutely righteous by the divine operation called Imputation. I will impute to you what JESUS did for you. I will only accept you on account of what JESUS is, and on account of what He did for sinners. He shall be your Righteousness. You will become the divine substance called "Righteousness" in My sight. As Christ was made to be Sin for you, and yet never sinned, even so you will be made Righteousness, though you have no righteousness of your own. Simply forsake your own righteousness, and receive My Son's Righteousness."