THREE GREAT IMPUTATIONS

He made Him who knew no sin to be sin on our behalf… 2 Corinthians 5:21

Imputation is an idea frequently expressed within Scripture that indicates that something is credited, reckoned, or accounted unto a person—who is then dealt with in accordance with their ascribed status. Here, we are dealing with the question of how we are legally regarded in the sight of God, as we examine a vital concept that was at the very heart of the Reformation.

I. The sin of Adam has been imputed (i.e., reckoned) unto his offspring (Rom.5:12; 1Cor.15:22). The sin of theHead of the Human Race, our common father Adam, has been attributed to every human being (the Virgin-born Christ alone excepted)—even unto unborn children and those without Biblical revelation (Rom.5:14). From God’s perspective, we were in Adam and are thus guilty in Adam (as well as for our inherited sinful disposition and consequent personal transgressions). Men are legally GUILTY, GUILTY, GUILTY!!!

BUT God has a great remedy: a Double Imputation (called the “Great Exchange” by Luther)—beautifully illustrated in Philemon 1:17-18!

II. At Calvary, the believer’s sins were imputed or reckoned unto Christ, our Suffering Substitute (Isa. 53:5-6; 1Pet. 2:24, 3:18; 2Cor. 5:21)! Though Christ was sinless, He was reckoned guilty for our transgressions. He became the God-forsaken One for us; He answered the penalty for our sins and satisfied the Father’s holy demands for justice (propitiation: 1 John 2:2, 4, 10).

III. Further, Christ’s perfect, infinite righteousness is legally reckoned or imputed unto the believer (Rom.4; 5:17-19; 2Cor. 5:21). Genuine righteousness is required to enter God’s Presence—but our native righteousness is filthy(Isa. 64:6), falling short of God’s glory (Rom. 3:23). Believers, however, are beautifully clothed (like redeemed Israel: Isa. 61:10) in the unchanging, immutable Righteousness of Christ! To God alone be the glory!

Terry L. Reese