Counted as righteousness.

Romans 4:2-5, For what does the Scripture say? “Abraham believed God, and it was counted to him as righteousness.” Now to the one who works, his wages are not counted as a gift but as his due. And to the one who does not work but believes in him who justifies the ungodly, his faith is counted as righteousness, ...

The wages of sin are death. If you want Hell, you will have earned it. The gift of God: eternal life, through Jesus Christ our Lord. If you want Heaven, you have to accept Jesus Christ as Lord, and allow him full reign by faith through grace. Our very faith, which is a gift of God, not of works is that which fully justifies us in his sight. What then is our part in all of this? We sinned. He justifies. He imputes righteousness. He empowers. Praise God!

We thank you that it is by grace that we are saved, not of works that we might boast in them, but by your great mercy!

ESV Lectionary