T he word “impute” (Gr. logizomai ) holds great theological meaning in the narrative of God’s saving grace and act of salvation. It has the meaning of setting something to one’s account, or to reckon something to an individual. The act of counting (or crediting) unto Abraham righteousness [Genesis 15:6; Romans 4:3] is an ideal example of imputation where God regarded him as righteous. It reckons or attributes to an individual something which he did not have in himself. Like Abraham, David is also cited as another recipient of this free and unmerited grace, where this righteousness of the Lord Jesus Christ is imputed to him (verse 6-8). This righteousness is imputed so that while it is not the sinner’s own, yet God counts it as his. Martin Luther puts it succinctly: simul justus ac peccator – justified and a sinner simultaneously. The word imputation is also used as in reckoning man’s sin to our Lord Jesus. This is where two truths of salvation converge – the burden of man’s sin became Christ’s burden, while God’s righteousness became ours. Such is the great exchange. “For he hathmade himto be sin for us, who knew no sin; that we might be made the righteousness of God in him” [2 Corinthians 5:21]. Of course, there was the imputation of Adam’s sinfulness to all mankind based on the narrative of the fall in the beginning [Genesis 3]. Adam’s sin was imputed to his posterity because he represented the human race [1 Corinthians 15:21]. But the more important question is this – Do you have the righteousness of Christ imputed to you?
LESSON
Even as David also describeth the blessedness of the man, unto whom God imputeth righteousness without works.
Father in heaven, I thank You for the great exchange You have executed in Your great salvation plan that through the sacrifice of our Lord Jesus, His righteousness is imputed to me for my salvation. Thank You in Jesus’ Name, Amen.
PRAYER
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