"So let me once again state this great and most blessed doctrine; God does not reckon our sins to us. But you may say how can He do that and still be God? We have committed these sins, how is it possible or God not to reckon them to us though we have committed them and are guilty of them? The answer is that He has reckoned them to His only, begotten Son".
Dr Martyn Lloyd-Jones - "Romans 3:20 - 4:25: Atonement and Justification" - Banner of Truth Trust, Edinburgh (1971) - (p177).