Imputation - The Heart of the Gospel

2 Cor 5:21 He made Him who knew no sin to be sin on our behalf, that we might become the righteousness of God in Him.

"Christ has no sin but ours and we have no righteousness but His." - John Stott

"On the cross, God treated Christ as if He had committed all the sins of every sinner who would ever believe, so that He could treat believers as if they had lived Christ's perfect life." - John MacArthur

"There is probably no passage in the Scriptures in which the doctrine of justification is more concisely or clearly stated than [this]. Our sins were imputed to Christ, and his righteousness is imputed to us. He bore our sins; we are clothed in his righteousness... Christ bearing our sins did not make him morally a sinner... nor does Christ's righteousness become subjectively ours, it is not the moral quality of our souls... Our sins were the judicial ground of the sufferings of Christ, so that they were a satisfaction of justice; and his righteousness is the judicial ground of our acceptance with God." - Charles Hodge