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Understanding Imputation in Biblical Theology This document explores the concept of imputation in biblical theology, covering its definition, types, and examples from scripture. It examines how sin and righteousness are attributed or credited to individuals in God's economy of salvation, with a focus on key figures like Adam, Christ, Abraham, and David. NM by Noel Merrick

Definition of Imputation

Imputation is the act of one person adding something good or bad to the account of another person.

This theological concept plays a crucial role in understanding how God deals with sin and righteousness in relation to humanity.

1 Attribution Imputation involves attributing or crediting something to someone's account, whether positive or negative.

2 Divine Action In biblical theology, imputation is primarily an act of God, not of man.

3 Spiritual Accounting It can be thought of as a form of spiritual bookkeeping, where God credits or debits spiritual realities to individuals or groups.

The Blessed Man: Not Imputing Sin

"Blessed is the man to whom the Lord will not impute sin" (Rom. 4:8). The blessed man is the man whose sins are not imputed or counted against him. It is not the acts of men, but the act of God that justifies men and does not count sin against them. A man cannot justify himself before God. No man can free himself from sin and force God to accept him—not by his own hand.

Justification: God's Act Alone

Justification—complete deliverance from sin and condemnation—comes from God and from God alone, not from some act of man. Therefore, logic tells us that it is not works that justifies a man, but faith.

Imputation in Romans 5:12-19 (Part 1)

Romans 5:12-19 provides a key passage for understanding imputation: 12 Wherefore, as by one man sin entered into the world, and death by sin; and so death passed upon all men, for that all have sinned: 13 (For until the law sin was in the world: but sin is not imputed when there is no law. 14 Nevertheless death reigned from Adam to Moses, even over them that had not sinned after the similitude of Adam's transgression, who is the figure of him that was to come.

Imputation in Romans 5:12- 19 (Part 2)

15 But not as the offence, so also is the free gift. For if through the offence of one many be dead, much more the grace of God, and the gift by grace, which is by one man, Jesus Christ, hath abounded unto many. 16 And not as it was by one that sinned, so is the gift: for the judgment was by one to condemnation, but the free gift is of many offences unto justification.

Imputation in Romans 5:12-19 (Part 3)

17 For if by one man's offence death reigned by one; much more they which receive abundance of grace and of the gift of righteousness shall reign in life by one, Jesus Christ.) 18 Therefore as by the offence of one judgment came upon all men to condemnation; even so by the righteousness of one the free gift came upon all men unto justification of life. 19 For as by one man's disobedience many were made sinners, so by the obedience of one shall many be made righteous.

The Law of the Peace Offering (Part 1)

The law of the peace offering in Leviticus 7:11-21 provides another Old Testament example of imputation:

11 And this is the law of the sacrifice of peace offerings, which he shall offer unto the LORD. 12 If he offer it for a thanksgiving, then he shall offer with the sacrifice of thanksgiving unleavened cakes mingled with oil, and unleavened wafers anointed with oil, and cakes mingled with oil, of fine flour, fried. 13 Besides the cakes, he shall offer for his offering leavened bread with the sacrifice of thanksgiving of his peace offerings.

The Law of the Peace Offering (Part 2)

14 And of it he shall offer one out of the whole oblation for an heave offering unto the LORD, and it shall be the priest's that sprinkleth the blood of the peace offerings. 15 And the flesh of the sacrifice of his peace offerings for thanksgiving shall be eaten the same day that it is offered; he shall not leave any of it until the morning. 16 But if the sacrifice of his offering be a vow, or a voluntary offering, it shall be eaten the same day that he offereth his sacrifice: and on the morrow also the remainder of it shall be eaten:

The Law of the Peace Offering (Part 3)

17 But the remainder of the flesh of the sacrifice on the third day shall be burnt with fire. 18 And if any of the flesh of the sacrifice of his peace offerings be eaten at all on the third day, it shall not be accepted, neither shall it be imputed unto him that offereth it: it shall be an abomination, and the soul that eateth of it shall bear his iniquity.

The Sixth Duty of the Priest or Minister

The Sixth duty of the priest or minister is to help people grow in the peace and fellowship of God.

This is accomplished through the sacrifice of the Fellowship or Peace Offering.

1 Approach God A person must approach God through the offering (a symbol of Christ) (Leviticus 7:16).

2 Eat Within Two Days A person must eat the meal within two days (Leviticus 7:16).

3 Burn Leftovers A person must burn up any meat left until the third day (Leviticus 7:17).

4 Avoid Third Day Consumption A person must never eat any meat of the Peace or Fellowship Offering on the third day (Leviticus 7:18).

Significance of the Peace Offering Rules

God does not accept, does not credit, the offering to one's account because the meat would most likely be spoiled, impure (Leviticus 7:18). The word for "impure" (piggul) is probably derived from the root word "to rot" (pagal). Thus the law was given in order to stress that nothing unclean or spoiled was acceptable to God. The spoiled, the unclean, is just not acceptable to God.

Symbolism of the Peace Offering

When a person ate or partook of the meat, it had to be pure, for it symbolized that a person was eating with God. He was partaking of God's peace and fellowship, and God's peace and fellowship are pure, unspoiled. The warning is clear: a person will be held accountable if he partakes of the fellowship meal after it is spoiled (Leviticus 7:18).

The Blood of the Sacrifice (Part 1)

The blood of the sacrifice must be offered at the tabernacle of the Lord, as outlined in Leviticus 17:1-9: 1 And the LORD spake unto Moses, saying, 2 Speak unto Aaron, and unto his sons, and unto all the children of Israel, and say unto them; This is the thing which the LORD hath commanded, saying, 3 What man soever there be of the house of Israel, that killeth an ox, or lamb, or goat, in the camp, or that killeth it out of the camp,

The Blood of the Sacrifice (Part 2)

4 And bringeth it not unto the door of the tabernacle of the congregation, to offer an offering unto the LORD before the tabernacle of the LORD; blood shall be imputed unto that man; he hath shed blood; and that man shall be cut off from among his people: 5 To the end that the children of Israel may bring their sacrifices, which they offer in the open field, even that they may bring them unto the LORD, unto the door of the tabernacle of the congregation, unto the priest, and offer them for peace offerings unto the LORD.

The Blood of the Sacrifice (Part 3)

6 And the priest shall sprinkle the blood upon the altar of the LORD at the door of the tabernacle of the congregation, and burn the fat for a sweet savour unto the LORD. 7 And they shall no more offer their sacrifices unto devils, after whom they have gone a whoring. This shall be a statute for ever unto them throughout their generations.

Significance of the Tabernacle Sacrifice

No sacrifice would be accepted by God except the sacrifice offered by the High Priest himself (a symbol of Christ). And no sacrifice would be accepted by God that was not offered in the place designated by God, in the Tabernacle.

The Guilt and Judgment of Idolatry

Note the guilt and the judgment of idolatry (Leviticus 17:4): the person who worshipped and made sacrifice to an idol was guilty of committing a capital offense against God. He was as guilty as a murderer. He was to be cut off, rejected, and condemned by God.

Three Main Theological Imputations

In the Bible there are three main theological imputations:

1. Adam's Sin to Humanity The imputation of Adam's sin upon the human race. "Wherefore, as by one man sin entered into the world, and death by sin; and so death passed upon all men, for that all have sinned" (Rom. 5:12). "For as in Adam all die" (1 Cor. 15:22; see also Rom. 3:23).

2. Human Sin to Christ The imputation of the race's sin upon Christ. "But he was wounded for our transgressions, he was bruised for our iniquities; the chastisement of our peace was upon him, and with his stripes we are healed" (Isa. 53:5).

3, God's Righteousness to Believers The imputation of God's righteousness upon the believing sinner. "But what things were gain to me, those I counted loss for Christ... that I may win Christ, and be found in him, not having mine own righteousness which is of the law, but that which is through the faith of Christ, the righteousness which is of God by faith" (Phil. 3:7-9).

The First Imputation: Adam's Sin

This first imputation seems at first to be totally unjust. Why should Adam's sin be imputed to me when it happened in a remote part of this world thousands of years before I was even born? If the story ended here it might be unjust, but it doesn't. The subsequent imputations provide balance and hope. The Second Imputation: Christ's Sacrifice The imputation of the race's sin upon Christ was a willing act. "I am the good shepherd; the good shepherd giveth his life for the sheep" (Jn. 10:11). "No man taketh it from me, but I lay it down of myself..." (Jn. 10:18). The Third Imputation: God's Righteousness This imputation, like the second, must be voluntary. God forces the righteousness of Christ upon no one. Righteousness is both given "to" the believer and laid "upon" the believer. 1 Given as Possession Righteousness is given "to" the believer as a possession. "Whereby are given unto us exceeding great promises: that by these ye might be partakers of the divine nature [righteousness], having escaped the corruption that is in the world through lust" (2 Peter 1:4). 2 Laid as Covering Righteousness is laid "upon" the believer as a covering or clothing. "For he hath made him to be sin for us, who knew no sin; that we might be made the righteousness of God in him" (2 Cor. 5:21). Biblical Example of Imputation: Abraham "And the scripture was fulfilled which saith, Abraham believed God, and it was imputed unto him for righteousness: and he was called the friend of God" (Jas. 2:23). This is further elaborated in Genesis 15:1-6 and Romans 4:1-5. And he believed in the LORD; and he counted it to him for righteousness. (Genesis 15:6) Biblical Example of Imputation: David David's experience of imputation is described in Romans 4:6-8 and Psalm 32:1-2: Even as David also describeth the blessedness of the man unto whom God imputeth righteousness without works, saying, Blessed are they whose iniquities are forgiven, and whose sins are covered. Blessed is the man to whom the Lord will not impute sin. (Romans 4:6-8) Biblical Example of Imputation: Onesimus Dr. J. Dwight Pentecost writes about Paul's letter to Philemon regarding the runaway slave Onesimus: If thou count me therefore a partner, receive him as myself. If he hath wronged thee, or oweth thee ought, put that on mine account; I Paul have written it with mine own hand, I will repay it. (Philemon 1:17-19) This passage provides a classic example of the Christian doctrine of imputation. Biblical Example of Imputation: Stephen Stephen's martyrdom provides another example of imputation: And they stoned Stephen, calling upon God, and saying, Lord Jesus, receive my spirit. And he kneeled down, and cried with a loud voice, Lord, lay not this sin to their charge. And when he had said this, he fell asleep. (Acts 7:59, 60) Biblical Example of Imputation: Paul Paul's own experience of imputation is reflected in his words: At my first answer no man stood with me, but all men forsook me: I pray God that it may not be laid to their charge. (2 Tim. 4:16) Imputation in 2 Corinthians 5:17-21 (Part 1) 17 Therefore if any man be in Christ, he is a new creature: old things are passed away; behold, all things are become new. 18 And all things are of God, who hath reconciled us to himself by Jesus Christ, and hath given to us the ministry of reconciliation; 19 To wit, that God was in Christ, reconciling the world unto himself, not imputing their trespasses unto them; and hath committed unto us the word of reconciliation. Imputation in 2 Corinthians 5:17-21 (Part 2) 20 Now then we are ambassadors for Christ, as though God did beseech you by us: we pray you in Christ's stead, be ye reconciled to God. 21 For he hath made him to be sin for us, who knew no sin; that we might be made the righteousness of God in him. Conclusion: The Significance of Imputation Imputation is a central concept in biblical theology, demonstrating how God deals with sin and righteousness. Through the imputation of Adam's sin, Christ's righteousness, and the believer's faith, we see God's plan for reconciliation and salvation. This doctrine underscores the importance of faith over works and highlights the gracious nature of God's redemptive work in human history