Imputational Righteousness by Jack Kettler
“Shew me thy ways, O LORD; teach me thy paths.” (Psalm 25:4)
In this study, we will look at how our sins (the breaking of God’s law) and real guilt were imputed to Christ in that he experienced God’s judgment on our behalf, and because of this, Christ’s righteousness (keeping the law perfectly) is imputed or transferred to us.
As in previous studies, we will look at definitions, scriptures, lexical evidence, commentary evidence and confessional support for the purpose of glorifying God in how we live.
Note: These studies arise from my personal Bible studies. I learned long ago to write my studies down to share with others. Some of these studies have very little of my comments. These studies represent my approach to studying a text of Scripture or topic. May God be glorified always!
Definitions from two sources:
A reckoning or crediting of something to a person. Used salvifically, it refers the crediting of the personal guilt or personal righteousness of another, as in the imputation of the sin of Adam to all his descendants, the imputation of the sins of human beings to Christ, or the imputation of the righteousness of Christ to believers. *
To reckon to someone the blessing, curse, debt, etc. of another. Adam’s sin is imputed to all people (Romans 5:12-21), therefore, we are all guilty before God. Our sins were put upon, imputed, to Jesus on the cross where He became sin on our behalf (2 Corinthians 5:21) and died with them (Isaiah 53:4-6). Therefore, our sins are forgiven. Understanding imputation is very important. Imputation is the means of our salvation. Our sins were put upon, imputed, to Jesus on the cross. Our sins were “given” to Jesus. When He died on the cross, our sins, in a sense, died with Him. The righteousness that was His through His perfect obedience to the Father in His complete obedience to the Law is imputed, given, to us. In short, our sins were given to Jesus. His righteousness was given to us. Technically speaking our sins were imputed to Jesus. His righteousness was imputed to us. **
“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: (For until the law sin was in the world: but sin is not imputed when there is no law. 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. 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. 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. 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.) 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. For as by one man’s disobedience many were made sinners, so by the obedience of one shall many be made righteous. Moreover the law entered, that the offence might abound. But where sin abounded, grace did much more abound: That as sin hath reigned unto death, even so might grace reign through righteousness unto eternal life by Jesus Christ our Lord.” (Romans 5:12-21)
“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.” (2 Corinthians 5:21)
From the Pulpit Commentary on 2 Corinthians 5:21:
Verse 21. – He hath made him to be sin for us; rather, he made; he speaks with definite reference to the cross. The expression is closely analogous to that in Galatians 3:13, where it is said that Christ has been “made a curse for us.” He was, as St. Augustine says, “delictorum susceptor, non commissor.” He knew no sin; nay, he was the very righteousness, holiness itself (Jeremiah 23:6), and yet, for our benefit, God made him to be “sin” for us, in that he “sent him in the likeness of sinful flesh and for sin” (Romans 8:3). Many have understood the word “sin” in the sense of sin offering (Leviticus 5:9, LXX.); but that is a precarious application of the word, which is not justified by any other passage in the New Testament. We cannot, as Dean Plumptre says, get beyond the simple statement, which St. Paul is content to leave in its unexplicable mystery, “Christ identified with man’s sin; man identified with Christ’s righteousness.” And thus, in Christ, God becomes Jehovah-Tsidkenu, “the Lord our Righteousness” (Jeremiah 23:6). That we might be made the righteousness of God in him; rather, that we might become. The best comment on the pregnant significance of this verse is Romans 1:16, 17, which is developed and explained in so large a section of that great Epistle (see 3:22-25; 4:5-8; 5:19, etc.). In him In his blood is a means of propitiation by which the righteousness of God becomes the righteousness of man (1 Corinthians 1:30), so that man is justified. The truth which St. Paul thus develops and expresses is stated by St. Peter and St. John in a simpler and less theological form (1 Peter 2:22-24; 1 John 3:5). (1)
Impute – Vine’s Expository Dictionary of New Testament Words:
[1,,G3049, logizomai ]
to reckon, “take into account,” or, metaphorically, “to put down to a person’s account,” is never rendered in the RV by the verb “to impute.” In the following, where the AV has that rendering, the RV uses the verb “to reckon,” which is far more suitable; Romans 4:6, Romans 4:8, Romans 4:11, Romans 4:22-Romans 4:24; 2 Corinthians 5:19; James 2:23. See ACCOUNT, and especially, in the above respect, RECKON.
[2,,G1677, ellogao[-eo] ]
(the -ao termination is the one found in the Koine, the language covering the NT period), denotes “to charge to one’s account, to lay to one’s charge,” and is translated “imputed” in Romans 5:13, of sin as not being “imputed when there is no law.” This principle is there applied to the fact that between Adam’s trangression and the giving of the Law at Sinai, sin, though it was in the world, did not partake of the character of transgression; for there was no law. The law of conscience existed, but that is not in view in the passage, which deals with the fact of external commandments given by God. In Philemon 1:18 the verb is rendered “put (that) to (mine) account.” See ACCOUNT. (2)
My comments regarding covenantal considerations that help us understand the doctrine of imputation:
Of utmost importance is the question of how man is made righteous or justified before the Holy God of Scripture. Most misunderstandings in this area happen because of a confusion between justification and sanctification. Sanctification is a process that starts once a person becomes regenerate and lasts through the entirety of the Christian life. Justification, in contrast, is a judicial or forensic one-time act of God that involves the pardoning and forgiving of our sins and accepting us as righteous in His sight because of what Christ accomplished for us. Moreover, justification is unequivocal or absolute for eternity. Our sins (the breaking of God’s law) were imputed to Christ in that he experienced God’s judgment on our behalf, and because of this, Christ’s righteousness (keeping the law perfectly) is imputed to us. We are therefore pardoned and counted as righteous for His sake. It is not a legal fiction as some may say; it is a fact in the courts of heaven based upon Christ’s perfect propitiatory sacrifice and accomplishment at Golgotha. The thoughtful reader will notice that there is a double imputation.
In further consideration of a relation and necessary concept, biblical justification involves the Hebrew verb tsayke, to which both the Greek word dikaioun and the Latin justificare refer, and is used in Scripture when dealing with passages on forensic or declared judicial righteousness. As noted, the Hebrew verb is forensic and means to absolve someone in a trial, or to hold or to declare just, as opposed to the verb to condemn and to incriminate. See Exodus 23:7; Deuteronomy 25:1; Job 9:3; Psalms 143:2; Proverbs 17:15; Luke 18:14, Romans 4:3-5; and Acts 13:39. The Scriptures are unequivocal in establishing our justification because of how Christ bore the wrath of God for us (see Romans 4:1-7). Justification does not happen over and over again. Christ’s died once for all of our sins (not just some) and His death was accepted by the Father on our behalf. It is a finished fact!
Also, and of particular importance for this study, is the doctrine of God’s covenantal dealings with man in Scripture and how this explains God’s transactions with man. What is a covenant? In short, a covenant is an agreement or contract between two parties. The word “covenant” is translated from the Hebrew word berith. It means “to cut.” In the Scripture, there are covenants made between men, and there are covenants made between God and man, such as the covenant God made with Abraham in Genesis 15:9-18, 17:2.
It should be noted that there are two types of covenants: unconditional and conditional. A conditional covenant obligates both God and mankind to certain responsibilities. In the case of a conditional covenant, God’s promises are contingent upon a man meeting his part of the agreement such as the land promises made with Israel. Historically, Israel was removed from the Promised Land by Nebuchadnezzar, king of Babylon, for her unfaithfulness to God’s covenant. By way of contrast, in an unconditional covenant, God obliges Himself to certain expressed responsibilities for the fulfilling of the contract regardless of how man responds. An unconditional covenant is a promise made by God to man that is not contingent upon a man fulfilling any obligation or conditions. Genesis 15:9-18 is a perfect example of this, where we see the cutting of the animals into pieces and God alone walking between the pieces of animals in the form of a smoking furnace and a burning lamp in verse 17, thus guaranteeing the eternal covenant would be fulfilled because of His action. If God did not keep the covenant made with Abraham and ultimately his spiritual descendants in Christ, God is saying that He Himself would be cut in pieces, or bear the judgment for violation of the covenant, which is an impossibility.
Consequently, because of God himself at Calvary bearing the judgment, this makes imputation possible.
Now for a very helpful article on Imputation of Adam’s Sin from the Dictionary of Theological Terms:
First, it describes the transmission of the guilt of Adam’s first sin to his descendants. It is imputed, or reckoned, to them; i.e., it is laid to their account. Paul’s statement is unambiguous: “By one man’s disobedience many were made [constituted] sinners” (Rom. 5:19). Some Reformed theologians ground the imputation of Adam’s sin in the real involvement of all his posterity in his sin, because of the specific unity of the race in him. Shedd strongly advocates this view in his Dogmatic Theology. Others—e.g., Charles and A. A. Hodge, and Louis Berkhof—refer all to the federal headship of Adam. The Westminster Standards emphasize that Adam is both the federal head and the root of all his posterity. Both parties accept that this is so. Thus, the dispute is not whether Adam’s federal headship is the ground of the imputation of his first sin to us, but whether that federal headship rests solely on a divine constitution—i.e., because God appointed it—or on the fact that God made him the actual root of the race and gave the race a real specific unity in him.
The theory of mediate imputation* has never gained acceptance in orthodox expressions of the Reformed Faith.* It is subversive to the entire concept of the imputation of Adam’s sin upon which Paul grounds his exposition of justification by virtue of union with Christ our righteousness (Rom. 5:12–19; 1 Cor. 15:22).
Paul’s statement of the imputation of Adam’s sin to his posterity is stark: “By [through] one man sin entered into the world, and death by [through] sin; so death passed upon all men, for all have sinned” (Rom. 5:12). In the AV the clause “for all have sinned” may give the impression that Paul’s argument is that all die like Adam because all, like him, have sinned. But this is not the case. His statement is, “Death passed upon all humanity inasmuch as all sinned.” He teaches that all participated in Adam’s sin and that both the guilt and the penally of that sin were transmitted to them. However we explain the mode of that participation—whether on purely federal or on traducianist-federal grounds—the fact of it stands as a fundamental of the Christian revelation. As the Shorter Catechism says, “The covenant [of works] being made with Adam, not only for himself, but for his posterity, all mankind, descending from him by ordinary generation, sinned in him, and fell with him, in his first transgression” (Question 16, emphasis added.)
Imputation of our Sin to Christ and of His Righteousness to Us
Second, imputation has a second major use in Scripture. It describes the act of God in visiting the guilt of believers on Christ and of conferring the righteousness of Christ upon believers. In this sense “imputation is an act of God as sovereign judge, at once judicial and sovereign, whereby He—(1). Makes the guilt, legal responsibility of our sins, really Christ’s, and punishes them in Him, Isa. 53:6; John 1:29; 2 Cor. 5:21; and (2). Makes the merit, legal rights of Christ’s righteousness, ours, and then treats us as persons legally invested with all those rights, Rom. 4:6; 10:4; 1 Cor. 1:30; 2 Cor. 5:21; Phil. 3:9. As Christ is not made a sinner by the imputation to Him of our sins, so we are not made holy by the imputation to us of His righteousness. The transfer is only of guilt from us to Him, and of merit from Him to us. He justly suffered the punishment due to our sins, and we justly receive the rewards due to His right-eousness, 1 John 1:8, 9” (A. A. Hodge, Outlines of Theology, chap. 30, Q. 15).
The fact of this imputation is inescapable: “By the obedience of one [Christ] shall many be made righteous” (Rom. 5:19). The ground of it is the real, vital, personal, spiritual and federal union of Christ with His people. It is indispensable to the biblical doctrine of justification.* Without it, we fail to do justice to Paul’s teaching, and we cannot lead believers into the comfort that the gospel holds out to them. That comfort is of a perfect legal release from guilt and of a perfect legal righteousness that establishes a secure standing before God and His law on the basis of a perfect obedience outside of their own subjective experience.
The double imputation of our sin to Christ and of His righteousness to us is clearly laid down in 2 Cor. 5:21: “He hath made him to be sin for us, who knew no sin; that we might be made the righteousness of God in him.” Hugh Martin’s paraphrase catches the meaning precisely: “God made him, who knew no sin, to be sin for us, who knew no righteousness, that we might be made the righteousness of God in him.” That Paul means us to understand a judicial act of imputation is clear. God did not make Christ personally a sinner. The reference is not to Christ’s subjective experience. He was as personally sinless and impeccable when He was bearing our sins on the cross as He had ever been. What Paul is describing is God’s act of reckoning our sin to Christ so as to make Him legally liable for it and all its consequences. Similarly, while believers are not by any means righteous in their subjective experience, God reckons to them the full merit of Christ’s obedience in life and death (Rom. 5:18, 19). That righteousness, not any attained virtue, is the ground of a believer’s acceptance with God.
Denials of Imputation
Various groups have vehemently denied the doctrine of imputation in one or both of the senses given above.
Pelagianism* is based on the supposition that Adam’s sin was not transmitted either as to its guilt or its corruption. It holds to the error that at birth every one of Adam’s posterity is born with the same sinlessness that he received at his creation.
The Neonomian* school of Richard Baxter adopted a novel view of justifying faith and of the righteousness by which a believer stands acceptable to God. That view is that faith is obedience to a new law of works and that on the ground of this obedience, God graciously accepts the believer as righteous. Thus, the only reckoning God does in our justification is to look on imperfect obedience as perfect righteousness. What this does for the doctrine of the absolute truth and holiness of God is unimaginable.
Another defection from within the Reformed camp came from the teachings of Jonathan Edwards’ pupil, Samuel Hopkins. Hopkins looked on sin and righteousness in men as nothing more than acts of their own will. He therefore rejected the imputation of Adam’s sin as a ground of condemnation and of Christ’s righteousness as the ground of justification.
A Modernist Denial
According to J. E. Davey, late Principal of Assembly’s College, Belfast, the doctrine of imputation is just “another Form of Transubstantiation.” In his book, The Changing Vesture of the Faith, Davey wrote, “Protestantism has unwittingly done exactly the same thing [as Romanism]. The centre of the orthodox system is a doctrine of atonement resting upon a theory of imputation which is only another form of transubstantiation. Guilt and righteousness are relative terms, which refer to the personal will, and cannot be disassociated from it by any mental jugglery.… These words simply represent states of the consciousness, and are in no sense transferable.”
Davey’s views, propounding a way of salvation almost divorced from what Christ did and attained by a “simple process of change,” are based upon unscriptural notions of guilt and righteousness. He denies any objective reality to them. They are to him mere forms of consciousness. They are to be forgotten, not atoned for. Thus, according to Davey, salvation is accomplished without any imputation of the righteousness of Christ to the believer, without any satisfaction made to divine justice, and without any legal ground for its being established. This is a typical “liberal” gospel, which is not a gospel at all, and can be arrived at only by a wholesale wresting, or ignoring, of Scripture. No more telling commentary on just how vital the doctrine of imputation is to the scriptural scheme of salvation could be given.
Arminian,* Lutheran, and Dispensationalist* Denials. Objections against the orthodox statement of the imputation of Christ’s righteousness to believers come also from various evangelicals, including Arminians, some Lutherans, and dispensationalists. Reflecting aspects of the Neonomian view, their argument is usually that “faith is counted for righteousness” (Rom. 4:3, 5). That is, faith is regarded as righteousness. However, that is something the text quoted does not say. Faith is counted for or unto righteousness, not as righteousness. Paul is not teaching that God regarded faith as something it was not. Rather he shows that faith is the instrument by which this righteousness is received.
Proof of the Imputation of Christ’s Righteousness
Faith is counted unto believers for righteousness. The question is, “Whose righteousness?” It certainly is not our own. The Bible makes it clear that it is Christ’s (1 Cor. 1:30; 2 Cor. 5:21).
Two Kinds of Words in Romans 5:18, 19. The Bible also makes it clear what it means by Christ’s righteousness. The terms Paul employs in Rom. 5:18, 19 are exact. R. C. H. Lenski draws attention to the -ma and the -is endings in this text: “Therefore as by the offence (paraptoma) of one judgment came upon all men to condemnation; even so by the righteousness (dikaioma) of one the free gift came upon all men unto justification (dikaiosis) of life. For as by one man’s disobedience (parakoe) many were made [constituted] sinners, so by the obedience (hupakoe) of one shall many be made [constituted] righteous” (The Interpretation of Saint Paul’s Epistle to the Romans).
The significance of the -ma and the -is endings should not be overlooked. Paul has been piling up nouns with the -ma ending, six of them in verse 16 (dorema, “gift,” krima, “judgment,” katakrima, “condemnation,” charisma, “free gift,” paraptomata, “offences,” dikaioma, “justification”). In every case the -ma ending indicates not only the action but its effect: dorema is the gift with its effect; krima is the judgment result or verdict; katakrima is the adverse judgment result or verdict; charisma is the gift of grace and its effect; paraptomata means many falls with their results; dikaioma is righteousness with its result, namely a verdict of acquittal or justification on the ground of righteousness.
In contrast, the -is ending emphasizes the thought of action. Additionally, parakoe and hupakoe denote respectively the action of disobeying and obeying. With all this in mind, we are in a position to grasp the full significance of Paul’s statement. Adam’s paraptoma (v. 18) means his offence and its effects leading to katakrima, a verdict of judgment on all men. Even so by the dikaioma of Christ, or His justification because of His righteous actions, the charisma, or gracious gift, brought for all men a dikaiosis, an action declaring them righteous. The ground of these verdicts is stated in verse 19. By Adam’s act of disobedience, many were constituted sinners. By Christ’s action of obedience, many are constituted righteous.
Christ’s Personal Righteousness Imputed. The point Paul makes about our justification is vitally important: God declared Jesus Christ righteous on the basis of His personal righteousness. He declares believers righteous, not on the ground of any personal righteousness, but on the ground of the righteous action of Christ in His obedience. The entire action of Christ in obeying God, including what theologians term His active obedience as well as His passive obedience (i.e. , His obedience both in His life and in His death), is the ground of God’s verdict of justification on the believer. The claim that the Bible does not teach that Christ’s active obedience was vicarious, or that His personal obedience is imputed to us to constitute us legally righteous before God, is patently groundless. In the one place where the NT formally and extensively deals with the ground of our justification (Rom. 5:12–19), these truths are carefully expounded.
Further Textual Proof. Other texts carry the same message. As God “made him [Christ] to be sin for us,” so He made us “the righteousness of God in him” (2 Cor. 5:21). This signifies a legal imputation, not a moral infusion, of righteousness. The “righteousness of God in him” is the righteousness God has provided. And where may we find it? “In him,” not in our works, or even in our faith. By faith we receive Christ as our righteousness, but we must never locate the merit of our justification in our act of faith. No action of ours, even our believing, is perfect. Thus no action of ours, even our believing, can be the ground of our justification, which demands a perfect righteousness. It is Christ who “is made unto us righteousness” (1 Cor. 1:30). Thus with Jeremiah we properly call Him Jehovah Tsidkenu, “the Lord our Righteousness” (Jer. 23:6).
Consequences of the Imputation of Christ’s Righteousness
The truth of the imputation of Christ’s righteousness has important consequences for the believer’s assurance and serenity. The latter is discussed in contrast with a psychological counterfeit of it under Self-esteem.*
Understanding Imputation Yields Assurance. As long as Christians keep dissecting their own faith to see if they “really” believed, felt enough penitent emotion, prayed the right prayer, or have performed to a sufficiently high standard, they will destroy assurance. There is no perfection in the best we have done or can do. And yet assurance demands a perfect foundation on which to rest. We have that foundation in the perfect righteousness of Christ, which God has made over to the account of every believer. He who believes in Christ stands before God’s judgment bar as if he personally had rendered the perfect obedience of the Lord Jesus. We are in Him; He is the head and we are the body. The head suffered for the body’s sin; the body receives all the reward of the head’s righteousness.
This doctrine will have far-reaching effects in the life of the believer. It will set him free to serve the Lord in love. This is the essence of Christian liberty. As J. Gresham Machen long ago pointed out, this is the liberty from having to establish our own righteousness before God, or having to do something to gain His acceptance. Christ has done all that. Now we serve, not to be justified, but because we are “justified freely by his grace through the redemption that is in Christ Jesus” (Rom. 3:24).
Understanding Imputation Leads to Holiness. Some imagine that the doctrine of free justification and imputed righteousness takes away the motive for holiness and leaves a believer free to sin. Paul answers that objection with a simple question: “How shall we that are dead to sin, live any longer therein?” (Rom. 6:2)—rather, “How shall we who died to sin live any longer therein?” That is, we died in Christ and rose again in Him (v. 4), and that is the strongest motive for holiness we can have. (3)
Westminster Catechism on justification and how this explains the doctrine on imputation:
Question 33 – What is justification?
Answer 33.) Justification is an act of God’s free grace, wherein he pardoneth all our sins,(1) and accepteth us as righteous in his sight,(2) only for the righteousness of Christ imputed to us,(3) and received by faith alone.(4)
(1) Romans 3:24-25, 4:6-8;
(2) 2 Corinthians 5:19, 21;
(3) Romans 5:17-19;
(4) Galatians 2:16; Philippians 3:9;
In closing, a summation of imputation from the Illustrated Bible Dictionary:
Imputation is used to designate any action or word or thing as reckoned to a person. Thus in doctrinal language (1) the sin of Adam is imputed to all his descendants, i.e., it is reckoned as theirs, and they are dealt with therefore as guilty; (2) the righteousness of Christ is imputed to them that believe in him, or so attributed to them as to be considered their own; and (3) our sins are imputed to Christ, i.e., he assumed our “law-place,” undertook to answer the demands of justice for our sins. In all these cases the nature of imputation is the same (Romans 5:12-19; Compare Philemon 1:18 Philemon 1:19). ***
“Blessed art thou, O LORD: teach me thy statutes.” (Psalm 119:12)
“Study to shew thyself approved unto God, a workman that needeth not to be ashamed, rightly dividing the word of truth.” (2 Timothy 2:15)
1. H. D. M. Spence and Joseph S. Exell, The Pulpit Commentary, 2 Corinthians, Vol. 19, (Grand Rapids, Michigan, Eerdmans Publishing Company reprint 1978), p. 126.
2. W. E. Vine, An Expository Dictionary of New Testament Words, (Iowa Falls, Iowa, Riverside Book and Bible House), pp. 583-583.
3. Cairns, Alan, Dictionary of Theological Terms (Greenville, SC: Ambassador Emerald International, 2002), pp. 187-190.
“To God, only wise, be glory through Jesus Christ forever. Amen.” (Romans 16:27) and “heirs according to the promise.” (Galatians 3:28, 29)
Mr. Kettler has previously published articles in the Chalcedon Report and Contra Mundum. He and his wife Marea attend the Westminster, CO, RPCNA Church. Mr. Kettler is the author of the book defending the Reformed Faith against attacks, titled: The Religion That Started in a Hat. Available at: www.TheReligionThatStartedInAHat.com
For more study:
* For a great source of theological definitions go to Rebecca writes at Rebecca Writes: http://www.rebecca-writes.com/theological-terms-in-ao/
*** M.G. Easton M.A., D.D., Illustrated Bible Dictionary, Third Edition, published by Thomas Nelson, 1897. Public Domain, copy freely.
Imputation by B B Warfield https://www.monergism.com/imputation-b-b-warfield
Justification by an Imputed Righteousness by John Bunyan