“But to him who does not work but believes on Him who justifies the ungodly, his faith is accounted for righteousness,” – Rom. 4:5
The person who’s faith is accounted for righteousness is the person who does not lean on his or her own works, but rather, who relies solely on God.
God is the one who justifies the sinner, not the sinner’s actions or accomplishments.
It’s not based on us, but Him.