What does the Bible say about the non-imputation of sin?

The non-imputation of sin is a central theme in Romans 4, where the Apostle Paul describes how God does not charge His elect with their sins, but rather attributes them to Christ. In Psalm 32, David declares blessed is the man to whom the Lord does not impute iniquity. This concept emphasizes God's sovereignty and grace in determining the fate of His elect, declaring them righteous through the work of Christ, who bore their sins on the cross. The doctrine asserts that the legal standing of the righteous is established not by their works but through the finished work of Christ, ensuring that they are free from the condemnation of sin.