The concept of imputation is implied many times in Scripture. The meaning of the word impute originated as an accounting term meaning something is credited or debited to one account through the action or consequence of another. Imputation can be positive or negative. It has expanded from merely financial meanings to legal as well. The negligence of an employee may be imputed to the employer and they could become financially and legally responsible for the actions of their employee if the crime is indeed imputed to them. Or if one profitable company buys a failing company who is riddled with obligations and debt, those negatives would then be imputed to the net worth of the thriving company. Students of the Bible have used this concept to describe what the Bible records about sin and righteousness. It is the basis for divine justification, that is the judicial declaration of God that a person is righteous and saved from condemnation. He does this by imputing the righteousness of Christ to the one who believes the gospel. This is part of the concept referred to as the Doctrine of Imputation.
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For example, when Adam sinned, the guilt of sin and the penalty of death was imputed to all of mankind. Therefore, we are all born sinners not because of our own failure, but because of the sin of Adam, the head of our race. He sinned and we all became guilty of sin; Adam’s sin is judicially charged against every individual who came from Adam, which is all of us including Eve who was formed from his side (more on Eve is discussed later). Consequently we do not become sinners when we are old enough to know good from bad and choose the bad. We choose the bad because we are sinners. Sin is merely the fruit of our sinful nature passed down to us through the generations dating back to Adam, the first man. The Bible refers to us as being “in Adam”. That means we are doomed to death just as was explained to Adam before he chose to eat the forbidden fruit (Genesis 2:16-17). The sin of Adam and the consequences associated with it have been divinely imputed to all mankind.
Fortunately, that is not the end of the story. There are actually three major imputations set forth in Scripture. They are as follows:
- The sin of Adam was imputed to all mankind (Gen 2-3, 1 Corinthians 5:21-22, Romans 5:12-21).
- The sin of all mankind was imputed to Christ as he hung on the cross (2 Corinthians 5:19, 1 Peter 2:24).
- The righteousness of Christ is imputed to all who believe the gospel (2 Corinthians 5:21, Romans 4:9-25).
Those who believe the gospel have obviously recognized the doom of their sinful estate and comprehend the concept of Christ paying the penalty for their sin. But the beautiful thing about the gospel is that not only are our sins forgiven, which is the removal of a negative, but we are credited with the righteousness of Christ. That is an otherwise unattainable divine standing. It is at this point that believers are no longer “in Adam” but rather are identified as being “in Christ” (Romans 6:11, 6:23, 8:1, 8:17, Galatians 3:26-28).
The guilt of Adam’s sin had been imputed directly to each of us. That imputation alone was enough to condemn us but that is not where the story of sin ended. Adam received a sinful nature as a result of his sin. That sinful nature is transmitted to each of us through our relationship to Adam. Toil in life which culminates in death is the destiny of each of us because of the curse spoken to Adam:
“To Adam he said, ‘Because you listened to your wife and ate fruit from the tree about which I commanded you, ‘You must not eat from it,’
“Cursed is the ground because of you;
through painful toil you will eat food from it
all the days of your life.
It will produce thorns and thistles for you,
and you will eat the plants of the field.
By the sweat of your brow
you will eat your food
until you return to the ground,
since from it you were taken;
for dust you are
and to dust you will return.”
Genesis 3:17-19
Imputed Righteousness is the Ground of Justification
The Apostle Paul expands on the important distinction that sin is traced back to Adam. There were many generations over the couple thousand years or so after Adam and before the Law was given to Moses. Paul explains that those people from Adam to Moses didn’t die because of their own sin, but because of the guilt of Adam’s sin that was imputed to them. Well, he specifically says they didn’t die because of their own sin, and the Biblical record shows that they did indeed die. So the implication is that they died because of Adam’s imputed sin (Romans 5:12-14). Furthermore, he explains that Adam is a pattern of the one to come, that is Christ. By that he confirms that just as Adam’s sin was imputed to all his descendants, the guilt of sin has been imputed from Adam’s descendants to Christ. That is how Adam and Christ are connected. The actions of Adam and Christ affect every last one of us. Adam made us guilty. Christ bore the penalty of that guilt, death. The sin problem has been taken care of by Christ. The only thing that remains is the matter of righteousness. We don’t need to merely move from guilty to not guilty, we need to go further and be declared righteous by God. That is what the Bible considers justification, the judicial proclamation of righteousness must be divinely declared regarding an individual or they are still under condemnation. Either we have the righteousness of Christ through the justification of God or we have no righteousness and will be eternally separated from God for rejecting the sacrifice of his one and only Son. A righteous standing is a gift of God received through the act of justification which comes by the divine imputation of Christ’s righteousness to the person that believes the gospel.
“To be sure, sin was in the world before the law was given, but sin is not charged against anyone’s account where there is no law. Nevertheless, death reigned from the time of Adam to the time of Moses, even over those who did not sin by breaking a command, as did Adam, who is a pattern of the one to come.
“But the gift [Justification] is not like trespass. For if the many died by the trespass of the one man, how much more did God’s grace and the gift that came by the grace of the one man, Jesus Christ, overflow to the many! Nor can the gift of God be compared with the result of one man’s sin: The judgment followed one sin and brought condemnation, but the gift followed many trespasses and brought justification. For if, by the trespass of the one man, death reigned through that one man, how much more will those who receive God’s abundant provision of grace and of the gift of righteousness reign in life through the one man, Jesus Christ!
“Consequently, just as one trespass resulted in condemnation for all people, so also one righteous act resulted in justification and life for all people. For just as through the disobedience of the one man the many were made sinners, so also through the obedience of the one man the many will be made righteous.
“The law was brought in so that the trespass might increase. But where sin increased, grace increased all the more, so that, just as sin reigned in death, so also grace might reign through righteousness to bring eternal life through Jesus Christ our Lord.”
Romans 5:12-21
“But when the kindness and love of God our Savior appeared, he saved us, not because of righteous things we had done, but because of his mercy. He saved us through the washing of rebirth and renewal by the Holy Spirit, whom he poured out on us generously through Jesus Christ our Savior, so that, having been justified by his grace, we might become heirs having the hope of eternal life.
Titus 3:4-7
A Note About Eve
Adam and Eve are frequently mentioned together. However, in this case there is a distinct separation. Eve did sin first (1 Timothy 2:14) but it was Adam’s sin which caused the fall of mankind. In the Genesis narrative, it is clear that Satan deceived Eve and she ate the fruit and became a sinner. Later, Adam chose to eat the fruit in direct defiance of the command God had given him; no deception was involved, solely defiance. He listened to his wife instead of God. The complete narrative is recorded in Genesis 2-3, and there we learn that God formed Adam from the ground and breathed the breath of life into him and he came alive as a living being (Genesis 2:7). He was placed in charge of the earth and had responsibilities. It was at this time, while he was the only created human being that God gave him the command not to eat the fruit of the knowledge of good and evil. He became lonely and some time later God put him into a deep sleep and took a rib from his side and formed Eve. The command from God must have been relayed to Eve from Adam, but not by God directly as it was with Adam. Consequently, Adam was the one charged with guilt and caused the fall of mankind. This is confirmed in the New Testament passages that always point back to Adam as the one who sinned and brought doom on our race and to Christ as the one who paid the debt for the entire sin of mankind (Romans 5:12-21). Eve sinned because she knew what God’s instructions were, but Adam was the one charged and found judicially guilty (Romans 5:13). That guilt extended to his wife Eve and to each of his descendants, which is obviously all of us.
“And Adam was not the one deceived; it was the woman who was deceived and became a sinner.“
1 Timothy 2:14
“To be sure, sin was in the world before the law was given, but sin is not charged against anyone’s account where there is no law.“
Romans 5:13
A Note About Sin
Sin is imputed, imparted and committed. We are each guilty of the sin committed by Adam, that sin was divinely imputed directly to each individual. For that reason, we are judicially guilty the moment we are conceived.
We also inherit a sinful nature. We are prone to sin because of our fallen state. The sinful nature is passed down, or imparted, from sinful parents to their children, generation by generation.
As we grow and mature and eventually reach an age of accountability, knowing right from wrong and being responsible for our own actions, we commit personal sins. These sins are the result of our sinful nature. They are the fruit of our fallen state. Because of sin, righteousness is unattainable apart from divine assistance. The doctrine of imputation helps us understand how God deals with us judicially. He finds us guilty based on the imputation of Adam’s sin. That imputed sin along with our sinful nature and our personal sins were imputed to Christ. Christ was innocent, he was not a son of Adam, but was the son of God, having been conceived by the Holy Spirit. Therefore, Christ was not imputed with Adam’s guilt, nor did he have a sinful nature, nor did he ever commit a personal sin. He was the innocent one, the one and only innocent human being ever! The entire sum of sinful mankind was placed on his body as he hung on the cross and he suffered and died because of that sin burden. God was propitiated, that is, he was satisfied and found that sacrifice acceptable and so Christ was raised from the dead and is presently seated at the right hand of the throne of God. Ultimately, for a person to be saved from condemnation, it is required that they receive Justification from God. And God freely offers justification to all. Some accept it and are saved, some reject it and are condemned.
“And those he predestined, he also called; those he called, he also justified; those he justified, he also glorified.”
Romans 8:30
“’He himself bore our sins’ in his body on the cross, so that we might die to sins and live for righteousness; ‘by his wounds you have been healed.'”
1 Peter 2:24
“The Son is the radiance of God’s glory and the exact representation of his being, sustaining all things by his powerful word. After he had provided purification for sins, he sat down at the right hand of the Majesty in heaven.”
Hebrews 1:3
A Biblical Example of Imputation
The Doctrine of Imputation is limited to the imputation of Adam’s sin to mankind and the imputation of mankind’s sin to Christ and the imputation of righteousness to those who believe the Gospel. However, the Bible does give a nice example of the concept of imputation as recorded in the story of Onesimus as found in the Book of Philemon.
Onesimus was a slave who stole some assets and abandoned his owner. If you read between the lines a little bit, we can infer that Onesimus was not a ordinary slave used for manual labor but rather more of a manager who probably was in charge of the purchasing, operations, logistics and maintenance of a large household or complex that belonged to a wealthy man named Philemon. The Apostle Paul visited the City of Colossae and Philemon became a believer in the Gospel. More than that, Philemon became involved in Paul’s ministry and the church met in his house (or complex). There’s a pretty good chance that Philemon used his wealth to financially support the ministry and some of Paul’s missionary travels. It is apparent from the letter that Paul and Philemon were very close and had a strong mutual respect for one another which was strengthened by their bond in Christ.
Well, as Paul traveled, he found himself imprisoned in Rome and came in contact with the runaway slave of his good friend. Paul witnesses to Onesimus and Onesimus must have confessed and repented of his sinful theft and abandonment. Now as a humble believer and growing Christian eager to do what is right, he takes the advice of the Apostle Paul and returns to his owner to make amends.
The Apostle Paul decides to arm him with a personal letter to Philemon, which later became part of the canon of New Testament Scripture known as the Book of Philemon. In this letter he urges his ministry partner and good friend to restore Onesimus and assures Philemon that any liability caused by Onesimus will be paid back in full by Paul. His only desire is to see Philemon welcome this useful servant back, this time not only as a servant, but as a brother in Christ.
We can see the example of imputation in the words of Paul to Philemon, “So if you consider me a partner, welcome him as you would welcome me. If he has done you any wrong or owes you anything, charge it to me (Philemon 1:17-18).” That is in essence what Christ has done for us, he basically says, whatever wrong they have done, charge it to me. And of course, our debt has been paid in full and we are restored to our Father in heaven. What a great example found tucked away in an otherwise seemingly insignificant letter near the back of the Bible.
Another Biblical Example
In the Old Testament while Israel was living under the Law of Moses, there was a ritual involving two goats. On the Day of Atonement the high priest would cast lots between two goats and he would sacrifice one which paid the penalty of sin which is death, in this case a substitutionary death. But the other one was imputed with the sins of Israel, and the priest would symbolically put his hands on the goat’s head and place his weight on the goat as if the goat was burdened with the sin of Israel. Then that goat was led off into the wilderness, away from everyone and set free. The symbolism portrayed the idea that their sins were paid for by the death of one goat and their sins were forever removed by the setting free the scapegoat. This ritual foreshadowed the work of Christ in dying for our sins and removing them forever. But it serves as a good example of the concept of imputation.
“He is to lay both hands on the head of the live goat and confess over it all the wickedness and rebellion of the Israelites—all their sins—and put them on the goat’s head. He shall send the goat away into the wilderness in the care of someone appointed for the task. The goat will carry on itself all their sins to a remote place; and the man shall release it in the wilderness.”
Leviticus 16:21-22
Foundational Related Scripture
“For Christ’s love compels us, because we are convinced that one died for all, and therefore all died. And he died for all, that those who live should no longer live for themselves but for him who died for them and was raised again.
“So from now on we regard no one from a worldly point of view. Though we once regarded Christ in this way, we do so no longer. Therefore, if anyone is in Christ, the new creation has come: The old has gone, the new is here! All this is from God, who reconciled us to himself through Christ and gave us the ministry of reconciliation: that God was reconciling the world to himself in Christ, not counting people’s sins against them. And he has committed to us the message of reconciliation. We are therefore Christ’s ambassadors, as though God were making his appeal through us. We implore you on Christ’s behalf: Be reconciled to God. God made him who had no sin to be sin for us, so that in him we might become the righteousness of God.“
2 Corinthians 5:14-21
“Abram believed the Lord, and he credited it to him as righteousness.”
Genesis 15:6
“Blessed is the one
whose sin the Lord does not count against them
and in whose spirit is no deceit.”
Psalm 32:2
“And the scripture was fulfilled that says, ‘Abraham believed God, and it was credited to him as righteousness,’ and he was called God’s friend.”
James 2:23
“What then shall we say that Abraham, our forefather according to the flesh, discovered in this matter? If, in fact, Abraham was justified by works, he had something to boast about—but not before God. What does Scripture say? ‘Abraham believed God, and it was credited to him as righteousness.’
“Now to the one who works, wages are not credited as a gift but as an obligation. However, to the one who does not work but trusts God who justifies the ungodly, their faith is credited as righteousness. David says the same thing when he speaks of the blessedness of the one to whom God credits righteousness apart from works:
‘Blessed are those
whose transgressions are forgiven,
whose sins are covered.
Blessed is the one
whose sin the Lord will never count against them.’
“Is this blessedness only for the circumcised, or also for the uncircumcised? We have been saying that Abraham’s faith was credited to him as righteousness. Under what circumstances was it credited? Was it after he was circumcised, or before? It was not after, but before! And he received circumcision as a sign, a seal of the righteousness that he had by faith while he was still uncircumcised. So then, he is the father of all who believe but have not been circumcised, in order that righteousness might be credited to them. And he is then also the father of the circumcised who not only are circumcised but who also follow in the footsteps of the faith that our father Abraham had before he was circumcised.
“It was not through the law that Abraham and his offspring received the promise that he would be heir of the world, but through the righteousness that comes by faith. For if those who depend on the law are heirs, faith means nothing and the promise is worthless, because the law brings wrath. And where there is no law there is no transgression.
“Therefore, the promise comes by faith, so that it may be by grace and may be guaranteed to all Abraham’s offspring—not only to those who are of the law but also to those who have the faith of Abraham. He is the father of us all. As it is written: ‘I have made you a father of many nations.’ He is our father in the sight of God, in whom he believed—the God who gives life to the dead and calls into being things that were not.
Against all hope, Abraham in hope believed and so became the father of many nations, just as it had been said to him, ‘So shall your offspring be.’ Without weakening in his faith, he faced the fact that his body was as good as dead—since he was about a hundred years old—and that Sarah’s womb was also dead. Yet he did not waver through unbelief regarding the promise of God, but was strengthened in his faith and gave glory to God, being fully persuaded that God had power to do what he had promised. This is why ‘it was credited to him as righteousness.’ The words ‘it was credited to him’ were written not for him alone, but also for us, to whom God will credit righteousness—for us who believe in him who raised Jesus our Lord from the dead. He was delivered over to death for our sins and was raised to life for our justification.
Romans 4:1-25
“When you were dead in your sins and in the uncircumcision of your flesh, God made you alive with Christ. He forgave us all our sins, having canceled the charge of our legal indebtedness, which stood against us and condemned us; he has taken it away, nailing it to the cross.”
Colossians 2:13-14
“Surely he took up our pain
and bore our suffering,
yet we considered him punished by God,
stricken by him, and afflicted.
But he was pierced for our transgressions,
he was crushed for our iniquities;
the punishment that brought us peace was on him,
and by his wounds we are healed.
We all, like sheep, have gone astray,
each of us has turned to our own way;
and the Lord has laid on him
the iniquity of us all.”
Isaiah 53:4-6
“that God was reconciling the world to himself in Christ, not counting people’s sins against them.”
2 Corinthians 5:19a
“So also Abraham ‘believed God, and it was credited to him as righteousness.’”
Galatians 3:6
“And the scripture was fulfilled that says, ‘Abraham believed God, and it was credited to him as righteousness,’ and he was called God’s friend.”
James 2:23
“Christ redeemed us from the curse of the law by becoming a curse for us, for it is written: ‘Cursed is everyone who is hung on a pole.'”
Galatians 3:13
“For since death came through a man, the resurrection of the dead comes also through a man. For as in Adam all die, so in Christ all will be made alive.”
1 Corinthians 5:21 -22
“God made him who had no sin to be sin for us, so that in him we might become the righteousness of God.”
2 Corinthians 5:21
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