IMPUTATION

The Greek word loy·ee·zom·eh translated “impute”, means “to reckon”, “to count”, “to compute”, or “to calculate”. The English word “imputation” is derived from the Latin word imputare, which means “to charge to one’s account”. Imputation is a forensic or legal action and in this regard, there is no imputation where “there is no law” (Romans 5:13). This word implies  an accounting term denoting an assessment based upon transferring the value of one entity to another. The actual term impute implies to "count over unto one's account". For example: Suppose one's bank account is short the necessary funds required for paying debts, but someone who has the money can deposit the amount necessary into the bank account which will allow the payment of the debts.

As it relates to salvation, imputation is the application of the worth of Jesus Christ to the credit of designated sinful creatures. The foundation of the transaction is that righteousness (God’s standard) is the requirement for acceptance to God. Of a surety none of mankind has the worthiness or ability to qualify in meeting this standard. Therefore man’s adherence to God’s requirement for righteousness can be accomplished only through the transfer of the righteousness of Jesus Christ to the account of sinful mankind. God is the only source, otherwise there is no hope for man. Thus righteousness is confined exclusively to that which is in Christ and has been credited to ones account. The expression of imputation must be viewed as a provisionary gift of God for the deficit of human depravity. This God-given righteousness is exclusively available to the elect of God by the merit of Jesus Christ alone.

According to Romans 3:22; the righteousness of God is imputed unto us through the faithfulness of Jesus Christ. God cannot confer His righteousness as a credit of reward based on faithful service to Him. It is accounted on the basis of Christ’s sacrificial offering to God on behalf of us. Thus imputation is the accounting of righteousness as a gift to us because of Christ's faithfulness.

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