Doctrine of Imputation

Definition: Imputation means to reckon, to attribute, to ascribe, or to charge to one’s account.
While Jesus Christ was on the cross, God the Father imputed all the sins of the human race to Him (2 Cor. 5:21).
Because the sins of the human race were imputed to Christ on the cross, God is free to impute His perfect righteousness to the believer at the moment of faith in Christ (Rom. 3:22).
Abraham is the pattern of imputation of divine righteousness for all believers (Gen. 15:6; Rom. 4:3).
1. He believed or had faith in the Lord.
2. God counted, reckoned, or imputed it to him as righteousness.
3. Divine righteousness is imputed only on the basis of faith alone in Christ alone (Rom. 3:22).
Many Gentiles during Old Testament times attained God’s righteousness by believing in Christ, while many Jews seeking righteousness from obedience to the Mosaic Law never attained the righteousness of God (Rom. 9:30–33).
Imputation is the basis of justification (Rom. 4:22; 5:1).
The imputation of perfect righteousness establishes the potential for great blessing in both time and eternity.