The Glory of God in Imputation
What is so sad and heartbreaking about much theology today is this: that whilst the theologian is able to climb the mount Everest of God’s truths and be radically transformed by the vision of what he sees up there, he often communicates the vision in a language that is beyond the average Christian sitting in the church pew and valleys below (Source: Paul Washer, Preface: Justification and Regeneration by Charles Leiter). That should be enough to make any radical, reformed and Biblical theologian who loves Jesus mourn and weep.
I would like to share with you a great theological truth about Christ’s work upon the cross, but in a language which edifies and draws you to a deeper understanding and relationship to the wonderful Saviour, Jesus. This theological truth is called imputation. Now you’re probably thinking, ‘what on earth does imputation mean?’, but if you read on, you will soon understand a glimpse of the depth of God’s love and glory.
If you pick up any theological book you are certain to find many references to imputation. However, upon first glance it doesn’t always make complete sense. However be patient, because when you begin to grasp its meaning, your love for the Lord will begin to grow much deeper. We are told by so many people today that we need self-esteem, positive thinking, better education, more money, more this and more that. What we need is the knowledge of God, who He is, what He has done, what He is doing and what He is soon about to do.
Whenever you think of the doctrine of imputation, think of two particular verses:
He who justifies the wicked, and he who condemns the just, both of them alike are an abomination to the LORD.
Proverbs 17:15
This verse presents perhaps the greatest problem/dilemna in the Bible and it goes something like this. It presents a legal, moral and spiritual dilemna. Let me explain this dilemna to you. Let’s say a judge, highly respected, well known in the land, thoroughly educated with years of experience justifies a wicked, unrepentant, murdering rapist and lets him walk free. What would you think of that judge? or, what would you think of the judge who condemns an innocent man to life imprisonment for something he hasn’t done? According to this Bible verse, both of these judges would be an abomination to the Lord for they have done evil in God’s sight.
Okay, now if God is perfect and a good judge in whom no corruption is found, how can He justify me, a wicked sinner and let me walk free. I am clearly guilty, I have done wrong and am deserving of punishment in eternal hell. Has God also become an abomination to Himself by justifying me, the wicked? Wouldn’t satan accuse God and say ‘hang on God, I thought you said in your Word that those who justify the wicked are an abomination, so how come you’ve just declared Vic, that piece of dirt as righteous and let him walk free?’
This is the greatest problem found in the Bible, however the solution is even greater than the problem. The theological word ‘imputation’ gives us a clue. The below verse gives us a clue of how this problem could only be solved in one way:
If then you count me as a partner, receive him as you would me. But if he has wronged you or owes anything, put that on my account.
Philemon 1:17-18
There is only one answer to this problem, someone has to pay for my sins and satisfy the law. Either I must satisfy it myself by suffering forever in hell, or someone else on my behalf.
In the above verse, Paul instructs Philemon to impute (charge to his account) the wrong that Onesimus may have done against Philemon. This was not Paul’s debt or wrongdoing, but Paul willingly, on behalf on Onesimus took it as his own debt and it was charged to his account (imputed). Paul was basically saying to Philemon ‘i know he is guilty and deserved the punishment, but i would ask you that all his wrongdoing be charged to my account, and that everything good in my relationship to you, be charged to his account’. Paul was in effect saying ‘i would like you to treat him and look at him in the same way that you would treat and look at me, even though he is not deserving of it’.
My sins are therefore not charged to my account (imputed), because they have been charged to (imputed) to Jesus’ account. Instead, Jesus has imputed His righteousness to my account and now when God sees me, He no longer sees me as a wicked criminal, but the righteousness of Christ.
It (Christ’s righteousness) shall be imputed to us who believe in Him who raised up Jesus our Lord from the dead, who was delivered up because of our offenses, and was raised because of our justification.
Romans 4:24-25
Because of Christ’s imputation of righteousness, God can now justify (declare righteous) me and allow me to go and at the same time, God remains perfect, just, holy and righteous.
For Christ also hath once suffered for sins, the just for the unjust, that he might bring us to God, being put to death in the flesh, but quickened by the Spirit.
1 Peter 3:18
What an amazing God we serve, worthy is He of all praise, honour, glory and worship. He is all wise, all knowing and all powerful. Isn’t that something wonderful to rejoice over? Because I understand this I am able to love God even more because I understand what He has done for me.
The glory of God in imputation.
Category: Theological Reflections
About the Author (Author Profile)
Vic Gill is currently serving as a Church planter at Grace Community Church, Richings Park. His greatest aspiration is to love his wife, faithfully expound God’s Word to a dying world and to simply love Jesus and know Him more intimately. He enjoys studying the Puritans, Reformed Theology and Philosophy.





