Imputation in Justification

“Therefore, just as sin came into the world through one man, and death through sin, and so death spread to all men because all sinned— for sin indeed was in the world before the law was given, but sin is not counted where there is no law.  Yet death reigned from Adam to Moses, even over those whose sinning was not like the transgression of Adam, who was a type of the one who was to come.  But the free gift is not like the trespass.  For if many died through one man’s trespass, much more have the grace of God and the free gift by the grace of that one man Jesus Christ abounded for many.  And the free gift is not like the result of that one man’s sin.  For the judgment following one trespass brought condemnation, but the free gift following many trespasses brought justification.  For if, because of one man’s trespass, death reigned through that one man, much more will those who receive the abundance of grace and the free gift of righteousness reign in life through the one man Jesus Christ.  Therefore, as one trespass led to condemnation for all men, so one act of righteousness leads to justification and life for all men.  For as by the one man’s disobedience the many were made sinners, so by the one man’s obedience the many will be made righteous.  Now the law came in to increase the trespass, but where sin increased, grace abounded all the more, so that, as sin reigned in death, grace also might reign through righteousness leading to eternal life through Jesus Christ our Lord.” —Romans 5:12-21, ESV 

From the Scripture portion above, we have before us a passage that serves as a passageway; for in this passageway there are two discoveries: (1) THE BASIS for Justification; and (2) THE BEGINNING of Sanctification.  And as we move from an understanding of our salvation by justification, we will not truly grasp sanctification in the chapters that follow unless the Holy Spirit has blessed us with the revelation of IMPUTATION. 

Now, even without an apprehension and understanding of these truths, they will most certainly be at work in the believer truly saved by God’s grace; nevertheless, as our minds are being renewed by the washing of the water of God’s Word, our understanding grows with the significant revelation of the knowledge of these truths through God’s Word. 

Many of us have heard these words so often that sometimes it makes our heads spin: justification, sanctification, imputation.  Yet, it is my earnest hope and prayer that we may understand it in terms from the text in order that our hearts will truly grasp the riches of what God has done in the believer through Christ Jesus. 

Let’s define a few of our terms: 

1.         JUSTIFICATION is a legal act of God, whereby God declares a sinner, not only forgiven of wrong-doing, but also accepted in right-standing.  It is a once-and-for-all declaration by God in the court of heaven for the sinner saved by God’s grace through faith; and though justification is a one-time declaration, the manifestation of that justification is evidenced through a continual, experiential sanctification that takes place in a sinner’s life once he or she is saved. 

2.         SANCTIFICATION means to be made holy.  It is initially and immediate imputed to the soul by the declaration of God’s justification.  Yet, there is also a very real holiness that takes place through the miracle of regeneration; that a soul dead in trespasses and sins is now made alive through faith in the Person and work of Jesus.  That person is born-again.  It is written, “Therefore if any man be in Christ, he is a new creature: old things are passed away; behold, all things are become new” (2 Corinthains 5:17).  That person is holy by virtue of being miraculously changed into a new creation in Christ. 

There is also an ongoing work of sanctification that grows as a person matures in Christ.  It is written, “But we all, with open face beholding as in a glass the glory of the Lord, are changed into the same image from glory to glory, even as by the Spirit of the Lord” (2 Corinthians 3:18). 

3.         IMPUTATION is HOW God justifies the helpless, hopeless, godless, sinner.  This doctrine is the theme of our text, and I believe, the very key to understanding justification.  It is a Biblical truth that, when it becomes clear in our thinking and understood in its clear role in justification, it will help in our growth in grace and strengthen our walk of faith.  Although we are not to remove justification and imputation from the continuing work of sanctification in our lives, because these are eternal, infinite and heavenly truth, it helps us in our understanding to recognize imputation’s distinctive role in justification unto salvation.  Okay, so what is IMPUTATION? 

Imputation means, “to credit to the account of another,” or “to consider to the charge of another.”  I want to illustrate it in a way so that may make it a little easier to understand— 

Now, let’s say that I’m your principal of your school (even if you home school your child, that’s okay; just follow me for a moment).  I have decreed that in order for your child to go to college (even if it’s many years away), he must take and pass a 613-question essay test on astrophysics.  He must score a perfect 100%.  I give your child two weeks to study but no matter how hard he studies he still does not get it.  Every practice test he takes receives a failing grade because, though he gets some questions partially right, every answer must be 100% completely correct.  When the day of the test arrives, instead of handing your child the test, I give it to Dr. Albert Einstein, who not only is a genius and pioneer in physics, but he also wrote the test.  Dr. Einstein takes the test and then hands it to me.  I take out a huge red marker and I write 100% on the paper.  I take another red pen and write 100% in the grade book next to your child’s name.  Then I turn at your child and say, “Congratulations, you scored a perfect 100%.  You’re going to college… tuition free.” 

Did your child actually score 100%?  No.  You r child didn’t even take the test because you know he’d fail.  That’s kind of how imputation works.  IMPUTATION is the “how” of justification.