Romans 4:5 "But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness."
"The ungodly is justified, the very moment that he believes; before sanctification has begun to operate in him, he knows that he stands before God perfectly right. He is not merely beginning to be right; partly right, to be a little more right to-morrow, and perfectly right when he enters heaven; but perfectly right now, henceforth, and forevermore. He is righted not only for the present and for all eternity, but also for the past. He is assured of standing before God in flawless right, as though be had never been wrong, nor ever could be wrong again.
Hence the consciousness of being justified is instantaneous and at once complete, and can not be increased nor decreased. And this is possible because this righteousness has nothing to do with his being, but has exclusive reference to the relation in which he sees himself placed. This relation was miserable and wholly unrighteous; but another, outside of himself, has restored that relation and made it what it ought to be. Hence he stands right, without any reference whatever to his personal being. This is the deep significance of the confession that he who is justified is always an ungodly person." —Abraham Kuyper (1837–1920)
Excerpt taken from The Work Of The Holy Spirit by Abraham Kuyper, 1900, Page 447