“For as by one man’s disobedience many were made sinners, so by the obedience of one shall many be made righteous.”—Romans 5:19

In our last article, “Imputation: the How of Justification,” we ended that particular lesson with an illustration of just how justification is accomplished by the heavenly Father’s imputation of Christ’s righteousness unto those He has saved by grace.

As a reminder, I will post it again here, especially for the sakes of those who have not read it (if you have read it already, just skip that portion in the next three paragraphs).

Imputation means, “to credit to the account of another,” or “to consider to the charge of another.” I want to illustrate it in a way so as to make it a little easier to understand—

Now, let’s say that I’m the principal of your school (even if you home school your child, that’s okay; just follow me for a moment). I have decreed that in order for your child to go to college (even if it’s many years away), he must take and pass a 613-question essay test on doctorate-level astrophysics. He must score a perfect 100%. I give your child two weeks to study but no matter how hard he studies he still does not get it. Every practice test he takes receives a failing grade because, though he gets some questions partially right, every answer must be 100% completely correct. When the day of the test arrives, instead of handing your child the test, I give it to Dr. Albert Einstein, who not only is a genius and pioneer in physics, but he also wrote the test. Dr. Einstein takes the test and then hands it to me. I take out a huge red marker and I write 100% on the paper. I take another red pen and write 100% in the grade book next to your child’s name. Then I turn at your child and say, “Congratulations, you scored a perfect 100%. You’re going to college… tuition free.”

Did your child actually score 100%? No. Your child didn’t even take the test because you know he’d fail. That’s kind of how imputation works. IMPUTATION is the “how” of justification.

The imputation from God’s declaration to justify the sinner doesn’t remove the saved sinner’s responsibility to act and respond to God’s declaration. Even in our illustration, the child in question must still go to college. That would be an evidence in his trusting by faith in the flawless test taken by Dr. Einstein. The child enters university and attends classes and works hard because of an entrance that was made possible by another.

Likewise is our faith unto salvation. By faith we have access to God through the sinless life, the righteous obedience, the perfect sacrifice, the precious blood, and the beloved soul of Jesus Christ. In His blessed death we have been granted life. An evidence that I have trusted by faith in the access His life has granted is that I read His word, I pray to the heavenly Father in Christ’s name, I attend the university of His church, and I endeavor joyfully to please Him who has given me access to Himself.

Remember, although justification is a legal, forensic declaration by God, we must recognize that, simultaneously, we have received the sanctifying grace of regeneration. The reality is that we are new creations in Jesus Christ, as cited earlier according to 2 Corinthians 5:17.

Now, the illustration I used with Dr. Einstein is still a bit clumsy because it cannot possess all the majesty of the eternal truths. Again, since the truths of justification, sanctification, imputation, and so forth are divine and eternal, there’s no way that our pictures can capture its wide panorama (for its panorama is literally infinite, having its origin in God). In my illustration, we may know of Dr. Einstein, but it does not necessarily mean that I know Dr. Einstein in a personal relationship. This is where our illustration fails. Justification by grace through faith, however, also provides the recipient of imputed righteousness the benefit of, not only graces of justification and sanctification, but also the benefit of adoption as sons as well. We’re actually getting a little bit ahead of ourselves here, for we will see much more of this in Chapter 8; nevertheless, it is a blessed truth to rejoice in.

LEAVE YOUR COMMENT. Let us know your thoughts.

Listen to the sermon preached on this text, Romans 5:12-21, “The Reign of Grace: the Blessed Truth about Imputation,” on November 1, 2009 at Sovereign Grace Baptist Church.

Read the previous article in this series, “Imputation: the How of Justification” (Romans 5:12-21).

“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

From the scripture portion above we have before us a passage that serves as a entryway; for in this entryway there are two discoveries: (1) THE BASIS for Justification; and (2) THE BEGINNING of Sanctification. And as we move from an understanding of our salvation by justification, we will not truly grasp sanctification in the chapters that follow unless the Holy Spirit has blessed us with the revelation of IMPUTATION.

Now, even without an apprehension and understanding of these truths, they will most certainly be at work in the believer truly saved by God’s grace; nevertheless, as our minds are being renewed by the washing of the water of God’s Word, our understanding grows with the significant revelation of the knowledge of these truths through God’s Word.

Many of us have heard these words so often that sometimes it makes our heads spin: justification, sanctification, imputation. Yet, it is my earnest hope and prayer that we may understand it in terms from the text in order that our hearts will truly grasp the riches of what God has done in the believer through Christ Jesus.

Let’s define a few of our terms:

1. JUSTIFICATION is a legal act of God, whereby God declares a sinner, not only forgiven of wrong-doing, but also accepted in right-standing. It is a once-and-for-all declaration by God in the court of heaven for the sinner saved by God’s grace through faith; and though justification is a one-time declaration, the manifestation of that justification is evidenced through a continual, experiential sanctification that takes place in a sinner’s life once he or she is saved.

2. SANCTIFICATION means to be made holy. It is initially and immediately imputed to the soul by the declaration of God’s justification. Yet, there is also a very real holiness that takes place through the miracle of regeneration; that a soul dead in trespasses and sins has been made alive through faith in the Person and work of Jesus. That person is born-again. It is written, “Therefore if any man be in Christ, he is a new creature: old things are passed away; behold, all things are become new” (2 Corinthains 5:17). That person is holy by virtue of being miraculously changed into a new creation in Christ.

There is also an ongoing work of sanctification that grows as a person matures in Christ. It is written, “But we all, with open face beholding as in a glass the glory of the Lord, are changed into the same image from glory to glory, even as by the Spirit of the Lord” (2 Corinthians 3:18).

3. IMPUTATION is HOW God justifies the helpless, hopeless, godless, sinner. This doctrine is the theme of our text, and I believe, the very key to understanding justification. It is a Biblical truth that, when it becomes clear in our thinking and understood in its clear role in justification, it will help us in our growth in grace and strengthen us in our walk of faith. Although we are not to remove justification and imputation from the continuing work of sanctification in our lives since these are eternal, infinite and heavenly truths, it helps us in our understanding to recognize imputation’s distinctive role in justification unto salvation. Okay, so what is IMPUTATION?

Imputation means, “to credit to the account of another,” or “to consider to the charge of another.” I want to illustrate it in a way so as to make it a little easier to understand—

Now, let’s say that I’m the principal of your school (even if you home school your child, that’s okay; just follow me for a moment). I have decreed that in order for your child to go to college (even if it’s many years away), he must take and pass a 613-question essay test on doctorate-level astrophysics. He must score a perfect 100%. I give your child two weeks to study but no matter how hard he studies he still does not get it. Every practice test he takes receives a failing grade because, though he gets some questions partially right, every answer must be 100% completely correct. When the day of the test arrives, instead of handing your child the test, I give it to Dr. Albert Einstein, who not only is a genius and pioneer in physics, but he also wrote the test. Dr. Einstein takes the test and then hands it to me. I take out a huge red marker and I write 100% on the paper. I take another red pen and write 100% in the grade book next to your child’s name. Then I turn at your child and say, “Congratulations, you scored a perfect 100%. You’re going to college… tuition free.”

Did your child actually score 100%? No. Your child didn’t even take the test because you know he’d fail. That’s kind of how imputation works. IMPUTATION is the “how” of justification.

LEAVE YOUR COMMENT. Let us know your thoughts.

Listen to the sermon preached on this text, Romans 5:12-21, “The Reign of Grace: the Blessed Truth about Imputation,” on November 1, 2009 at Sovereign Grace Baptist Church.

Read the previous article in this series, “The Justified Flourish by the Atonement” (Romans 5:1-11).