Christ’s perfect righteousness is put to my account, imputed to me, put upon me by God. And, looking at me, clothed in the righteousness of Christ, God pronounces me to be a just man, a righteous man; and the law cannot touch me.
David Martyn Lloyd-Jones
He [God] made Him [Jesus Chris] sin, He imputed the guilt of our sins to Him; He put them upon Him; and then He tells us that He punished them in Him. Any idea or theory of the atonement must always give full weight and significance to the activity of God the Father.