WORDS OF THE BIBLE
Imputation
Week #6
So important is
eternal life that the Bible gives us many illustrations so that no one will miss the
message. To the farmers, Jesus talked about soil and seed. To the shepherds, He talked about sheep. To
beggars, He talked about a great feast that God had spread. To lawyers, He talked about justification. To the
housewife, He talked about a coin that had been lost and had to be found. But when you use the word
"imputation," you find God speaking to the banker, because this is a financial term.
Romans 4:6-8 Even as David also describeth the blessedness of the man, unto whom God imputeth righteousness without
works, Saying, Blessed are they whose iniquities are forgiven, and whose sins are covered. Blessed is the man to whom the
Lord will not impute sin.
Imputation Defined
Our English word "imputation" comes from the Latin word which means "to r e c k o n , or c r e d i t ,
to one's a c c o u n t ." When you go to the bank or the savings and loan association and deposit money,
imputation takes place. They deposit in your account, and they write it on your record.
We want to study imputation from three different aspects
#1. By way of e x p l a n a t i o n
#2. By way of e x a m p l e
#3. By way of e x p e r i e n c e
Explanation of Imputation
The easiest way to understand imputation is simply to see two r e c o r d
books, two b a n k b o o k s
o One of them has C h r i s t ' s name on it, and the other has A d a m ' s name on it.

The record book for our Lord Jesus Christ is p e r f e c t -there is no indebtedness
whatsoever. He is absolutely righteous, and His record is spotless.

But remember, the record book for Adam is i m p e r f e c t he is bankrupt! He has
sinned and come short of the glory of God.
Christ Took Our Debt
First of all, He took our d e b t . That is a remarkable thing.
2 Corinthians 5:21 He made Him who knew no sin to be sin on our behalf, so that we might become the righteousness
of God in Him.
Second, He credited His righteousness to our account
Faith Baptist Adult Bible Fellowships | Spring 2009
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WORDS OF THE BIBLE
Christ did this so that we have the r i g h t e o u s n e s s of Christ
r e c o r d . That is a remarkable thing.
on our
Romans 4:8 (NASB) “Blessed is the man whose sin the Lord will not take into account.”
The Example of Imputation
Philemon 18 But if he has wronged you in any way or owes you anything, charge that to my account;
Philemon 17 If then you regard me a partner, accept him as you would me.
The Experience of Imputation
Now let's look at imputation by way of experience. How can we make this work in our lives?
Admit Your Debt
First of all, a d m i t your debt. If you have never been born again, if you have never been saved,
just admit that you are in debt, that you are bankrupt and that you can't pay it yourself.
Don't Record Your Own Sins
Second, don't keep b o o k s on yourself.
God has forgiven; God has put His righteousness on your book, and He is not keeping a record of your
sins.
Don't Record Others' Sins
Third, don't keep a r e c o r d of other people's sins.
1 Corinthians 13:5 does not act unbecomingly; it does not seek its own, is not provoked, does not take into account a
wrong suffered,
Just turn it over to God. God is not keeping a record; why should you? Just lovingly forgive them.
Final Thoughts
It is no wonder that David said,
Psalm 32:1-2 How blessed is he whose transgression is forgiven, Whose sin is covered! How blessed is the man to whom the Lord
does not impute iniquity, And in whose spirit there is no deceit!
God has written His righteousness on your record; now let Him write that righteousness on your life.
Faith Baptist Adult Bible Fellowships | Spring 2009
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