Romans 4:1–12 NASB95 1 What then shall we say that Abraham, our forefather according to the flesh, has found? 2 For if Abraham was justified by works, he has something to boast about, but not before God. 3 For what does the Scripture say? "Abraham believed God, and it was credited to him as righteousness." 4 Now to the one who works, his wage is not credited as a favor, but as what is due. 5 But to the one who does not work, but believes in Him who justifies the ungodly, his faith is credited as righteousness, 6 just as David also speaks of the blessing on the man to whom God credits righteousness apart from works: 7 "Blessed are those whose lawless deeds have been forgiven, And whose sins have been covered. 8 "Blessed is the man whose sin the Lord will not take into account." 9 Is this blessing then on the circumcised, or on the uncircumcised also? For we say, "Faith was credited to Abraham as righteousness." 10 How then was it credited? While he was circumcised, or uncircumcised? Not while circumcised, but while uncircumcised; 11 and he received the sign of circumcision, a seal of the righteousness of the faith which he had while uncircumcised, so that he might be the father of all who believe without being circumcised, that righteousness might be credited to them, 12 and the father of circumcision to those who not only are of the circumcision, but who also follow in the steps of the faith of our father Abraham which he had while uncircumcised.

Genesis 15:6 NASB95 6 Then he believed in the Lord; and He reckoned it to him as righteousness.

Key Themes:

1. If justification is by works, then righteousness is credited as a WAGE (i.e. God was in your debt). On the other hand, if justification is by faith in the One who has a track record of justifying ungodly people, then righteousness is credited as a GIFT.

2. Justification means righteousness is credited to the believer's account instead of their SINS.

3.  Justification by faith means God credits righteousness to believers BEFORE they start doing RIGHT, not afterwards. 

Main idea: Since justification is by faith alone and all God's work, we receive all the RIGHTEOUSNESS we will ever NEED at salvation.

Applications:

1. Based on the fact your account is full, are you CELEBRATING?

James 1:9 NIV 9 Believers in humble circumstances ought to take pride in their high position.

2.  Based on the fact you're account is as FULL as it ever will be, feeling CLOSER to God does not mean you're LOVED more by God.

3.  Based on the fact your account is as full as ANYONE'S ACCOUNT account, don't let people become IDOLS.

4.  Based on the fact your account will never be DEPLETED, God is still GENEROUS even when you don't GET what you WANT.

1 Peter 1:3–4 NASB95 3 Blessed be the God and Father of our Lord Jesus Christ, who according to His great mercy has caused us to be born again to a living hope through the resurrection of Jesus Christ from the dead, 4 to obtain an inheritance which is imperishable and undefiled and will not fade away, reserved in heaven for you,