Meaning of IMPUTATION

Imputation has an important place in the divine plan of salvation. “Blessed is the man whom the Lord does not impute sin to” (Ps. 32:2; Rom. 4:8). The sin of the one who believes in Jesus is not imputed to him.

Christ has made the atonement; the believer may have to be disciplined because of them (cf. 1 Cor. 11:31, 32; Heb. 12:7), but there is no imputation. On the contrary, it enters into the blessing of the man to whom God imputes, or counts, righteousness without works.

Abraham believed God, and it was counted to him (same term) as righteousness; and this is true of all believers without distinction (Rom. 4:3, 4). Therefore, it is not only that the believer's sins are not imputed to him, but that he is counted as righteous.

In 2 Cor. 5:19 the aspect of grace by which Christ came to earth is given. God was in Christ reconciling the world to himself, not imputing his offenses to men; However, the world rejected him and continues to reject him. In Ro. 5:13, “where there is no law, sin is not imputed,” deals with the government of God.

Those who sin without the law will perish without the law (cf. Rom. 2:12). Sin does not cease to be sin before God. However, those who do not have the law are not called to account for their actions now in God's government on earth (cf. Acts 17:30).