Rom 5:17 17 For if by one man's offence death reigned by one; much more they which receive abundance of grace and of the gift of righteousness shall reign in life by one, Jesus Christ ) What is the Gift of Righteousness ? This Gift of Righteousness is Righteousness imputed or charged to ones account, freely and undeservedly as a Gift. Remembers Pauls words in Rom 4:6 6 Even as David also describeth the blessedness of the man, unto whom God imputeth righteousness without works, Thats Righteousness imputed without works,not for anything we did, not even our act of believing, for believing is our act and work ! But its that Gift of Righteousness stated in Rom 5:17, its charged or imputed due to that abundance of Grace. This Gift of Righteousness imputed is not a offer made to one and then its up to the one to accept it or not, want it or not, No thats an error started by the devil, but its an Gift in this wise: Say you have incurred a burden of debt to a creditor, and this weighs upon you heavily, then one day you receive a letter in the mail from the Creditor stating that, congratulations, your debt has been paid in full, you are free from the debt you owed ! Then thats not all, the Creditor goes on to inform you in the Letter received, that you have been given a benefaction charged to your account of 5 Million to the good ! Now was the 5 Million to the good a offer ? No it was given as a Gift, as well as the release from the former debt. Now the 5 Million dollars charged to this former debtors account Illustrates that Gift of Righteousness Imputed in both Rom 4:6 and Rom 5:17, it was out of the abundance of Grace that this debtor had his debt discharged and 5 Million credited to his good. Now was either the discharge of debt or the money bestowed an offer ? No they were given as a Gift ! The thing about is this, the debtor never knew that these gracious transactions had occurred on his behalf, until he has been informed of it, which made it to him Good News. Even if the debtor finds the good news hard to believe at first, the transactions has nevertheless been completed, and he just needs to be more and more persuaded of it by the Gracious Creditor, And that is why the Gospel is sent to them that have been made debt free and made rich towards God, and the Gospel to them is the persuading power of God, which persuades them into believing Rom 1:16-17 !