Now on what account does God Justify the ungodly elect ? Its upon the ground of Imputed righteousness, those whom God Justifies, He doesnt impute sin, and those He doesnt impute sin, He imputes righteousness without works.
Remember when Paul quoted David, who said Ps 32:1-2
Blessed is he whose transgression is forgiven, whose sin is covered.
2 Blessed is the man unto whom the Lord imputeth not iniquity, and in whose spirit there is no guile.
Now read how Paul understood David here in Rom 4:6-8
6 Even as David also describeth the blessedness of the man, unto whom God imputeth righteousness without works,
7 Saying, Blessed are they whose iniquities are forgiven, and whose sins are covered.
8 Blessed is the man to whom the Lord will not impute sin.
See the correspondence of non imputation of sin with imputed righteousness without works ?
And of course we also know imputed righteousness is also equivalent to Justification. 35