Does the Lord count our sin as paid by Christ? (Our sin imputed to him)
Does the Lord count Christ’s goodness towards us? (His righteousness imputed to us.)
By what text?
How about 2 Corinthians 5:21 (NIV)
God made him who had no sin to be sin for us, so that in him we might become the righteousness of God.
and Romans 5:18-19 (NIV)
Consequently, just as the result of one trespass was condemnation for all men, so also the result of one act of righteousness was justification that brings life for all men. 19 For just as through the disobedience of the one man the many were made sinners, so also through the obedience of the one man the many will be made righteous.
I had occasion to teach about Justification twice last week, which for a bible, theology and history geek passes for cool.