When God looks at you – that is, your reborn inner man (your soul and spirit) – He sees the imputed righteousness of Christ. A righteousness apart from the law – a righteousness that is by faith in the gospel alone.
He doesn’t look at your dead, crucified, buried flesh and it’s evil deeds and judge that day-to-day. He’s dealt with that 2,000 years ago on the cross. “It is finished.” Sin debt paid in full.
No…He sees the real you – the reborn inner man. He has forgotten all of your sins, and has removed them “as far as the east is from the west.”