Romans 4:3

For what saith the Scripture? Abraham believed God, and it was reputed to him unto justice. [1] The Scripture, therefore, teacheth us that he became just by his faith. And as he had this faith by the grace of God, grace was the cause of his justification, and not any works without grace. And when it is said, it was reputed to him, we must not understand an imputation of being just without a true and interior justice: for to be reputed just in the sight of God, who sees the heart, and sanctifies the soul by his interior grace, is the only true justice that can make a man acceptable to God. As not to have our sins imputed in the sight of God, is to have them forgiven, and to be free from our sins. (Witham) --- Reputed, &c. By God, who reputeth nothing otherwise than it is. However, we may gather from this word, that when we are justified, our justification preceedeth from God's free grace and bounty; and not from any efficacy which any act of ours could have of its own nature, abstracting from God's grace. (Challoner)

[BIBLIOGRAPHY]

Et reputatum est illi ad justitiam, Greek: kai elogisthe auto eis dikaiosunen. The Greek word is sometimes translated in the Vulgate Latin, by imputare, or accepto ferre.