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INTRODUCTION

‘Imputation’ is an important revelation of divine dealings with man.   Walvoord (1960, p. 281) defines imputation as "reckoning to the account of another", giving the book of Philemon as a Biblical illustration (v. 18 reading, "Put that on mine account").

Imputation was an important component of the Levitical sacrificial system.  On the annual Day of Atonement the high priest was to take two male goats for a sin offering in order to atone for the sins of the Israelite community as a whole (Leviticus 16:5).   One goat was to be sacrificed in the usual manner, while on the living goat’s head the high priest was to lay both his hands and confess over it (thus, impute to it) all the wickedness and rebellion of the Israelites (v. 21).  He was then to drive the goat away into the desert, and it would carry on itself all their sins to a solitary place (v. 22).

In the New Testament, imputation relates specifically to the sin of Adam and the work of Christ, and may be categorised into three theological connections, to follow.

NEW TESTAMENT WORDS

In the New Testament, two words are used. Ellogeo means to charge to one’s account (Vine, 1981, p. 252).  It occurs twice, in Philemon 18 and in Romans 5:13.

Secondly, and more frequently, logidzomai means to reckon, take into account or metaphorically put down to a person’s account (Vine, 1981, p. 252, 258).  The word occurs 43 times in the New Testament, most frequently from Romans 2:3 to 14:14.   It is used of numerical calculations, such as in Luke 22:37; to consider or calculate, such as in II Corinthians 10:11; and to suppose, judge or deem, such as in Romans 2:3.  However, more importantly logidzomai is used metaphorically, by a reckoning of characteristics or reasons to take into account - precisely that understood by imputation.  The Biblical passages that use the word in this sense provide significant data about imputation.

IMPUTATION OF ADAM’S SIN TO MAN

According to Paul’s argument in Romans 5:12-21 the one sin of Adam was imputed to mankind to the extent that "death reigned" (v. 14).  All were condemned in Adam (v. 18) and all have been made sinners (v. 19).  It is because of Adam’s sin that one is born with a depraved nature and under God’s condemnation (Romans 5:12; Ephesians 2:3).

Controversy exists over the extent of the effect of Adam’s sin on modern man.   At one extreme, Pelagius taught that the only effect of Adam’s sin on his posterity is a bad example; each person is created entirely innocent and free from depravity (Thiessen, 1979, p. 186).

Others, such as Thiessen, believe that not only does man receive a depraved nature from Adam’s sin but that each man is personally responsible for the sin of Adam.  He states, "There was an impersonal and unconscious participation by all of Adam’s progeny in this first sinful act" (Badham, nd., p. 38).

In attempting to refute the theories of Arminius Thiessen cites Romans 5:12 as meaning that all are responsible for the sin of Adam.  Yet, this is not what the verse teaches, despite Thiessen’s use of "according to the Scriptures" (1979, p. 187).  Romans 5:12 explains that sin has entered the world through Adam’s sin.   Further, death has come through sin (as stated in Ezekiel 18:4).  The conclusion then, is that death has and will come to all men, because all men have sinned.   To equate the sin of each person with the sin of Adam is to infer from the verse more than it actually says, and perhaps to suggest the likelihood that a person may not commit their own sins, the only reason that "all men have sinned" being that they have been held accountable for the sin of Adam.

The doctrine of the depravity of all men is most real.  However, although man is conceived with a sinful nature (Psalm 51:5) because of Adam there is no Scriptural reason why man is individually held responsible for Adam’s sin itself.  Rather, all have sinned (Romans 5:12) and are held accountable for this.  All have been made sinners (Romans 5:19) but Zodhiates (1992, p. 924) explains that this is a declaration based on the disobedience of man, and not a setting or placing of man in such a position.

IMPUTATION OF MAN’S SIN TO CHRIST

In contrast to the imputation of Adam’s sin to mankind, the sin of man has been imputed to Christ.  Walvoord (1960, p. 282) differentiates these as a real and a judicial imputation.

Christ bore the griefs and carried the sorrows of man.  He was wounded for the transgressions of all and carried the iniquity of all (Isaiah 53:4-6).  He knew no sin but was made to be sin on mankind’s behalf – that humans might become the righteousness of God in Him (II Corinthians 5:21).  He bore the sins of man in His own body (I Peter 2:24).  God declined to impute sins to man, or count them against man (II Corinthians 5:19), but has imputed them to Christ Himself.

Stott (1989, p. 148-9) makes the important point that such imputation does nothing at all to imply the transference of one person’s moral qualities to another.  The moral turpitude of sins has not been transferred to Christ, and He has not been made personally sinful or ill-deserving.

The work of Christ has provided a means of atonement for the consequences of man’s depravity.  He has voluntarily accepted liability for man’s sin.

IMPUTATION OF GOD’S RIGHTEOUSNESS TO THE BELIEVER

Thirdly, embodied in the doctrine of justification by faith is the imputation of the righteousness of God to the Christian believer.

The imputation of righteousness is a judicial act by which the believer is declared righteous before a holy God.  Although experiential sanctification, conversion and other spiritual manifestations accompany such imputation, it is not in itself an experience but a fact, and a divine pronouncement.  Christian believers are declared to be "justified by faith" (Romans 5:1) and Abraham and David are cited as Old Testament examples (Romans 4:1-22).

This imputation must be received through repentance of sin, and by faith towards God.   It is not an automatic action, as would be the ramification if man were held responsible for Adam’s sin.  If Romans 5:19 ("through the disobedience of the one man the many were made sinners") meant that the guilt of Adam’s sin had been credited to every person (in addition to a depraved nature), then the parallel with Jesus ("so also through the obedience of the one man the many will be made righteous") would imply that the righteousness of Christ has been imputed to all men – unconditionally, and universally.  There is no distinction between believer and unbeliever, and no need for man to repent, for just as Adam’s sin was imputed to all, so has Christ’s righteousness been imputed to all.

The righteous work of Christ is reckoned to the account of the believer as a gift of righteousness apart from human merit or works (Ephesians 2:8-9).  As John Owen states, "we ourselves have done nothing of what is imputed to us, nor Christ anything of what is imputed to Him" (Stott, 1989, p. 148).

CONCLUSION

Imputation is an important Biblical doctrine and Walvoord (1960, p. 282) believes it "rests at the heart of the doctrine of salvation".  Stott (1989, p. 149) states that when one considers the New Testament application of imputation to the death of Christ one is

obliged to conclude that the cross was a substitutionary sacrifice.  Christ died for us.  Christ died instead of us.  Indeed . . . [the Old Testament] use of sacrificial imagery has the intention of expressing the fact that Jesus died without sin in substitution for our sins.

Imputation and its important ramifications, both negatively and positively, are summarised by Paul in
Romans 5:18 thus:

Just as the result of one trespass was condemnation for all men, so also the result of one act of righteousness was justification that brings life to all men.


WORKS CITED
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________. nd. Soteriology, Rhema Bible College,
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Morris, L. 1994. The Cross of Jesus, The Paternoster
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Pecota, D. 1994. ‘The Saving Work of Christ’, in
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S. M. Horton, Logion Press, Springfield, Missouri.
Stern, D. 1992. Jewish New Testament Commentary, Jewish
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