God didn’t ignore our sin. He judged it by pouring out his wrath on his Son. Christ took our punishment and gave us his righteousness. So what does God see? He looks past our sin to Christ’s sinlessness. He literally sees thirty-three years of Christ’s perfect works dripping off of us. Since Christ lived a perfect life and died a perfect death so that his perfect record of righteousness could be credited to imperfect sinners, this perfect record is what God sees when he looks at us.
