Imputation - The Beauty of Salvation

The Beauty of Salvation  •  Sermon  •  Submitted
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Romans 4:1–8 KJV 1900
What shall we say then that Abraham our father, as pertaining to the flesh, hath found? For if Abraham were justified by works, he hath whereof to glory; but not before God. For what saith the scripture? Abraham believed God, and it was counted unto him for righteousness. Now to him that worketh is the reward not reckoned of grace, but of debt. But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness. 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.

INTRODUCTION

Do you know the Bible doctrine of imputation? You should! It is vital to eternal salvation and illustrative of the surety of Christ’s redemption. Learn the power and beauty of this crucial Bible doctrine.
Imputation is a benefit of our so great salvation. Without this doctrine, we could not be saved. The doctrine of imputation illustrates the depth and beauty of Christ’s redemption.
Imputation is an old English word that means “to attribute or ascribe.”
It means to credit something not possessed to a person’s account.
Impute is a legal term that means to ascribe to one person the qualities of another.
For example, in some cultures, when a parent dies owing a financial debt, the money owed is imputed to the account of the children. The debt becomes theirs even though they didn’t earn it. This is imputation of debt.
On the other hand, through the finished work of Christ, His righteousness is placed on the account of sinners. This is imputed righteousness.
Imputation has nothing to do with guilt or innocence. An innocent man can be reckoned as guilty and a guilty man can be assigned righteousness. Imputation is a legal act of reckoning. Furthermore, imputation does not change character but changes legal standing.
The noun form (imputation) is not found in the King James Bible, but the verb form “impute” is found multiple times and the doctrine is observed often.
There are three main concepts of imputation is Scripture.

1. Imputed Sin

Romans 4:8 says,
Romans 4:8 KJV 1900
Blessed is the man to whom the Lord will not impute sin.
It is a blessing when God does not impute sin to our account. Yet, the fact remains that sin can be imputed or reckoned to our account.
The most striking example of imputed sin is found in the beginning of recorded human history. Sin entered the world through the first man, Adam. When Adam chose to sin, his sin passed on to all men.
Romans 5:12 KJV 1900
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:
As the first man, all of our future decisions and DNA were bound up in Adam when He sinned. His sin and guilt were imputed to all mankind.
We are sinners by birth and by choice. We are born with a sin nature and we choose to sin. If we had been in the Garden instead of Adam, we would have made the same choice. We are guilty before God.
Every sinful soul requires judgement.
Romans 6:23 KJV 1900
For the wages of sin is death; but the gift of God is eternal life through Jesus Christ our Lord.
The awful and eternal wrath of God abides upon sinners who have not been forgiven.
John 3:36 KJV 1900
He that believeth on the Son hath everlasting life: and he that believeth not the Son shall not see life; but the wrath of God abideth on him.
The Bible makes a distinction between Adam’s sin that was imputed to humanity and the individual who sins today. The person who sinned will be punished, but individual sin is not imputed to innocent children, family, or friends.
Ezekiel 18:20 KJV 1900
The soul that sinneth, it shall die. The son shall not bear the iniquity of the father, neither shall the father bear the iniquity of the son: the righteousness of the righteous shall be upon him, and the wickedness of the wicked shall be upon him.
Man should not punish one person for the sins of another.
1 Samuel 22:15 KJV 1900
Did I then begin to inquire of God for him? be it far from me: let not the king impute any thing unto his servant, nor to all the house of my father: for thy servant knew nothing of all this, less or more.
Wicked people and governments have used the idea of imputed guilt as a tactic for control and subjugation. Tyrants, Nazis, Communists, etc. have punished or murdered using imputed guilt as a reason.
Today, this dangerous idea is used by socialists and anarchists to cause unrest in America. You are white? Then you are guilty because some white people were guilty. America is terrible and irredeemable because previous generations of Americans made some bad decisions.
It is a dangerous game to start imputing the sin and guilt of one person to others. Who made you judge and jury? There is one God. He is judge. We will all give an account to Him.
Hebrews 12:23 KJV 1900
To the general assembly and church of the firstborn, which are written in heaven, and to God the Judge of all, and to the spirits of just men made perfect,

2. Imputed Sacrifice

Christ died on the Cross in the place of sinners. He died in our place paying for our sins.
Romans 5:6 KJV 1900
For when we were yet without strength, in due time Christ died for the ungodly.
Romans 5:8 KJV 1900
But God commendeth his love toward us, in that, while we were yet sinners, Christ died for us.
Through faith, His sacrifice is recorded to our account. In the records of God, we died with Christ and rose again with Him unto salvation.
Romans 6:3–11 KJV 1900
Know ye not, that so many of us as were baptized into Jesus Christ were baptized into his death? Therefore we are buried with him by baptism into death: that like as Christ was raised up from the dead by the glory of the Father, even so we also should walk in newness of life. For if we have been planted together in the likeness of his death, we shall be also in the likeness of his resurrection: Knowing this, that our old man is crucified with him, that the body of sin might be destroyed, that henceforth we should not serve sin. For he that is dead is freed from sin. Now if we be dead with Christ, we believe that we shall also live with him: Knowing that Christ being raised from the dead dieth no more; death hath no more dominion over him. For in that he died, he died unto sin once: but in that he liveth, he liveth unto God. Likewise reckon ye also yourselves to be dead indeed unto sin, but alive unto God through Jesus Christ our Lord.
Imputed sacrifice was symbolized in the Old Testament system of sacrifices. On the Day of Atonement, the sins of the people were symbolically placed on the head of a goat and it was sent away into the wilderness.
Leviticus 16:20–22 KJV 1900
And when he hath made an end of reconciling the holy place, and the tabernacle of the congregation, and the altar, he shall bring the live goat: And Aaron shall lay both his hands upon the head of the live goat, and confess over him all the iniquities of the children of Israel, and all their transgressions in all their sins, putting them upon the head of the goat, and shall send him away by the hand of a fit man into the wilderness: And the goat shall bear upon him all their iniquities unto a land not inhabited: and he shall let go the goat in the wilderness.
When Christ died on the Cross, all of the sins of all the world were placed upon Him. When you accept Christ as your personal Saviour, His substitutionary death is placed on your account in Heaven.
1 Peter 2:24 KJV 1900
Who his own self bare our sins in his own body on the tree, that we, being dead to sins, should live unto righteousness: by whose stripes ye were healed.
Is 53 is filled with substitutionary imagery.
Isaiah 53:4–11 KJV 1900
Surely he hath borne our griefs, And carried our sorrows: Yet we did esteem him stricken, Smitten of God, and afflicted. 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. All we like sheep have gone astray; We have turned every one to his own way; And the Lord hath laid on him the iniquity of us all. He was oppressed, and he was afflicted, Yet he opened not his mouth: He is brought as a lamb to the slaughter, And as a sheep before her shearers is dumb, So he openeth not his mouth. He was taken from prison and from judgment: And who shall declare his generation? For he was cut off out of the land of the living: For the transgression of my people was he stricken. And he made his grave with the wicked, And with the rich in his death; Because he had done no violence, Neither was any deceit in his mouth. Yet it pleased the Lord to bruise him; he hath put him to grief: When thou shalt make his soul an offering for sin, He shall see his seed, he shall prolong his days, And the pleasure of the Lord shall prosper in his hand. He shall see of the travail of his soul, and shall be satisfied: By his knowledge shall my righteous servant justify many; For he shall bear their iniquities.

3. Imputed Righteousness

Imputed righteousness is righteousness applied without works. It is a legal reference to sin being replaced with righteousness in the records of God.
Romans 4:1–5 KJV 1900
What shall we say then that Abraham our father, as pertaining to the flesh, hath found? For if Abraham were justified by works, he hath whereof to glory; but not before God. For what saith the scripture? Abraham believed God, and it was counted unto him for righteousness. Now to him that worketh is the reward not reckoned of grace, but of debt. But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness.
Abraham was counted righteous for his faith not for his works.
Notice the word “counted” in verses three and five and the word “reckoned” in verse four. They are the same Greek word as “impute” in verses six and eight. These are accounting and legal terms. There is a glaring lack of fuzzy feelings in this passage. Imputation is a calculation of facts and figures rather than touching love story. The Gospel is the greatest love story known to man, but the love element of our salvation is told through the other beautiful doctrines of salvation we have learned. Imputation is clinical and exact.
The results of imputation are wonderful!
Romans 4:6–8 KJV 1900
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.
This passage refers to Psalm 32:1-2.
Psalm 32:1–2 KJV 1900
Blessed is he whose transgression is forgiven, whose sin is covered. Blessed is the man unto whom the Lord imputeth not iniquity, And in whose spirit there is no guile.
Surely, there is no greater blessedness than to stand righteous in the sight of God apart from our own works. Through the vicarious sacrifice of Christ our iniquities are forgiven and our sins covered!
Romans 4:8 KJV 1900
Blessed is the man to whom the Lord will not impute sin.
Thanks to the glorious Gospel of Christ, sin is not imputed to us and Christ’s righteousness is imputed to our account.
The doctrine of imputation is clearly revealed in 2 Corinthians 5:20-21.
2 Corinthians 5:20–21 KJV 1900
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. 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.
Imputation speaks of the accounting of salvation.
Imagine two ledgers or checkbooks. One ledger itemizes your sin. Every transgression, trespass, and iniquity in your life has been recorded. Another ledger, itemizes the righteousness of Christ.
During the process of imputation, God Almighty transfers your sin to the ledger of Christ and Christ’s righteousness to your ledger.
When God looks at a believer today, He sees the righteousness of His only begotten Son, Jesus Christ. It’s just as if you have never sinned at all!
The doctrine of imputation details the nature of the accounting of sin and righteousness.
Imputation is beautifully described in the book of Philemon.
Philemon 18 KJV 1900
If he hath wronged thee, or oweth thee ought, put that on mine account;
This book of Philemon is a letter written from the Apostle Paul to Philemon, who was a great Christian in Colosse. Colosse was a city where Paul started a church, and it was to this church that he wrote the Book of Colossians. While in Colosse, Paul had become a close friend of Philemon. He started a church in Philemon’s house (verse 2). Paul was such a dear friend of Philemon that he prayed for him constantly (verse 4) and had great confidence in his work (verse 7).
While in prison at Rome, Paul conducted services and witnessed to the prisoners and keepers. One of his converts was a man named Onesimus (verse 10). Onesimus had been a slave in Colosse for Philemon. He had taken some of Philemon’s money and run off to Rome (verse 11). Upon arriving in Rome, he was apprehended and placed in prison. There he met the Apostle Paul, was converted under his ministry, and had a desire to go back to Colosse to be with his master, Philemon, again.
Paul volunteered to write a letter to Philemon and have Onesimus, upon his discharge from prison, take the letter to Philemon asking for forgiveness. This small but powerful book of the New Testament is a letter written from Paul to Philemon on behalf of Onesimus.
Philemon 18 KJV 1900
If he hath wronged thee, or oweth thee ought, put that on mine account;
Think about the spiritual symbolism in this book.
Philemon represents God the Father, the wealthy landowner.
Onesimus, the slave, represents man.
The taking of the money represents the sin committed by man in the Garden of Eden.
The running to Rome represents the fall of man in being separated from God.
Paul represents Jesus Christ.
Onesimus meeting Paul in jail represents conversion.
Paul’s interceding to Philemon on behalf of the slave represents Jesus our Intercessor.
Paul’s request that Philemon receive Onesimus back is a picture of salvation. We can come back to God only through Jesus Christ.
Paul’s request that Onesimus not be received as a slave but as a brother beloved is a picture of our standing in Jesus Christ.
Paul’s request that Onesimus be received as if it were Paul himself coming instead of Onesimus is a beautiful picture that we shall be like Jesus and we are heirs of God and joint-heirs with Jesus Christ.
The letter that Paul wrote is a picture of the Word of God.
The only hope that Onesimus had was that Philemon would honor the word and request of Paul.
Our only hope for salvation is in the written Word of God. God receives us on the basis of His Word because Jesus is pleading our case.
What a beautiful illustration! Thank God for salvation!

CONCLUSION

The doctrine of imputation is a vital element of eternal salvation.
Imputation for salvation is the removal sin from our account and the attribution of the righteousness of Christ to our Heavenly record.
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