Imputation
Key Verses
“For our sake he made him to be sin who knew no sin, so that in him we might become the righteousness of God.”
— 2 Corinthians 5:21 (ESV)
“Therefore, as one trespass led to condemnation for all men, so one act of righteousness leads to justification and life for all men.”
— Romans 5:18 (ESV)
“Just as David also speaks of the blessing of the one to whom God counts righteousness apart from works.”
— Romans 4:6 (ESV)
Definition
λογίζομαι (logizomai) — to reckon, count, or credit to one’s account. Imputation refers to the act of God crediting something to another’s account — either sin (to Christ) or righteousness (to believers).
Explanation
Imputation is at the heart of the gospel. It describes how God, in His grace, transfers or “credits” the righteousness of Christ to believers, and their sin to Christ. At our moment of salvation, specifically our justification at the moment we first believed, a great exchange occurred: our guilt and sin were imputed to Him on the cross, and His righteousness was imputed to us.
Because of Adam’s sin, all humanity was imputed with guilt and condemnation. We were conceived in sin, born with a sinful nature and were standing opposed to God. But through Christ’s obedience and sacrificial death, those who believe are declared righteous — not because of anything done by them, but through faith alone, Christ’s righteousness has been imputed to their account.
Imputation is not infusion — God does not make us inherently righteous before glorification — rather, He declares us righteous based on the righteousness of Christ. This declaration is a legal act, grounded in Christ’s obedience, sealed by His blood, and received by faith.
This truth magnifies both God’s justice and grace. Justice, because sin was fully punished in Christ; grace, because righteousness is freely given to those who could never earn it. Every believer stands before God not on their own merit, but clothed in the perfect obedience of Christ — forever accepted, forgiven, and secure.
Application
Imputation frees us from the bondage of performance-based religion. Our standing before God no longer depends on our fluctuating and fickle obedience but on the unchanging righteousness of Christ. When we sin, we do not lose our justification, for it was never built on our merit.
This truth should produce humility, gratitude, and confidence. Humility, because we contributed nothing to our righteousness. Gratitude, because Christ bore what we deserved. Confidence, because the righteousness imputed to us is divine, complete, and eternal.
Understanding imputation changes the way we worship and live. We obey not to earn God’s favor, but because we already have it. We serve not from guilt, but from grace. We rest, knowing that we are fully accepted as spotless and innocent children of God.
Reflection
Imputation teaches us that the righteousness by which we are justified is entirely external — Christ’s righteousness counted to us. It assures us that our acceptance before God is as secure as Christ Himself.
Every sin, every failure, and every moment of guilt must be brought back to this truth: Christ has taken our sin, and His righteousness is ours. This is the heartbeat of the gospel — the sinner’s hope, the saint’s assurance, and the seal and promise of eternity.
Ask Yourself
- Do I live with the peace that comes from knowing my righteousness is not my own, but Christ’s?
- How does this truth reshape the way I think about guilt, repentance, and worship?
Prayer
Father, thank You that You did not count my sins against me but placed them upon Your Son. Thank You that in Christ I am counted righteous — not because of what I have done, but because of what He has done for me. Help me to live daily in gratitude and confidence, resting in the finished work of Jesus. Teach me to walk in the joy of grace and to extend that same grace to others. Amen.