The Bible reveals that God imputes His righteousness to the believer at the moment of salvation. The word imputation itself is an accounting term used both in the Old Testament and the New Testament (Gen 15:6; Psa 32:2; Rom 4:3-8; Gal 3:6). Biblically, there are three major imputations that relate to our standing before God.

First is the imputation of Adam’s original sin to every member of the human race. Paul wrote, “through one man sin entered into the world, and death through sin, and so death spread to all men, because all sinned” (Rom 5:12), and “by the transgression of the one the many died” (Rom 5:15), for “judgment arose from one transgression resulting in condemnation” (Rom 5:16), and “by the transgression of the one, death reigned through the one” (Rom 5:17), for “through one transgression there resulted condemnation to all men” (Rom 5:18). Paul finally stated, “through the one man’s disobedience the many were made sinners” (Rom 5:19). To the Christians at Corinth, he wrote, “by a man came death” (1 Cor 15:21a), and “in Adam all die” (1 Cor 15:22a). This means every biological descendant of Adam is charged/credited with the sin he committed in the Garden of Eden which plunged the human race into spiritual and physical death. Jesus is the only exception, for though He is truly human (John 1:14), He was born without original sin, without a sin nature, and committed no personal sin during His time on earth (2 Cor 5:21; Heb 4:15; 1 Pet 2:22; 1 John 3:5). Adam is the head of the human race and his fall became our fall. This is the basis for death and for being estranged from God.[1]

God decided that one man, Adam, would serve as the representative head of the human race and that all would stand or fall with him. When Adam sinned, we fell with him, and as a result, his original sin is imputed to us, and we inherit his sinful nature. Furthermore, our personal sin adds to our guilt (Rom 6:23).[2]

Second is the imputation of all sin to Jesus on the cross (Isa 53:4-6, 10; 2 Cor 5:21). God the Father judged Jesus in our place (Mark 10:45; 1 Cor 15:3-4; 1 Pet 3:18), cancelling our sin debt by the death of Christ (Col 2:13-14; 2 Cor 5:18-19). This was a voluntary imputation on the part of Christ who freely went to the cross and took our sins upon Himself (John 1:29; 10:11, 15, 17-18). Scripture states, “He was pierced through for our transgressions, He was crushed for our iniquities” (Isa 53:5), and “the LORD has caused the iniquity of us all to fall on Him” (Isa 53:6), and Jesus was “the Lamb of God who takes away the sin of the world” (John 1:29), and He “tasted death for everyone” (Heb 2:9), and was offered once on the cross “to bear the sins of many” (Heb 9:28), and “He Himself bore our sins in His body on the cross” (1 Pet 2:24), and “Christ also died for sins once for all, the just for the unjust” (1 Pet 3:18). Thieme explains:

On the cross, the justice of God the Father imputed all the sins of mankind to His beloved Son, Jesus Christ (1 Pet 2:24). This was a judicial imputation because sin has no affinity with the impeccable humanity of Christ, no home in Him. To complete the judicial action, the Father’s justice immediately judged every one of those sins in Christ. Our personal sins are never imputed to us for judgment. Rather, the perfect humanity of Christ was “pierced through for our transgressions,” taking upon Himself the penalty that rightfully belonged to all men (Isa 53:5). This substitutionary work satisfied God’s righteousness and justice and made possible our so-great salvation (2 Cor 5:21; 1 John 2:2).[3]

Third is the imputation of God’s righteousness to those who believe in Jesus for salvation (Rom 4:3-5; 2 Cor 5:21; Phil 3:8-9). The righteousness of God imputed to the believer at the moment of faith in Christ results in the believer being justified before God (Rom 3:24, 28; 4:1-5). Moses wrote of Abraham, saying, “Then he believed in the LORD; and He reckoned [חָשַׁב chashab] it to him as righteousness” (Gen 15:6). David writes, “How blessed is he whose transgression is forgiven, whose sin is covered! How blessed is the man to whom the LORD does not impute [חָשַׁב chashab] iniquity, and in whose spirit there is no deceit” (Psa 32:1-2). Moses and David both use the Hebrew chashab (חָשַׁב) which, according to HALOT, means “to impute, reckon to.”^[4] Moses uses the verb in a positive sense of that which God imputes to Abraham, namely righteousness, and David uses the verb negatively, of that which God does not credit to a person, namely iniquity. Allen P. Ross comments on the meaning of chashab (חָשַׁב) in Psalm 32:2 and Genesis 15:6:

Not only does forgiveness mean that God takes away the sins, but it also means that God does not “impute” iniquity to the penitent: “Blessed is the one to whom the LORD does not impute iniquity.” The verb (חָשַׁב) means “impute, reckon, credit”; it is the language of records, or accounting—in fact, in modern usage the word is related to “computer.” Here the psalm is using an implied comparison, as if there were record books in heaven that would record the sins. If the forgiven sins are not imputed, it means that there is no record of them—they are gone and forgotten. Because God does not mark iniquities (Psa 130:4), there is great joy. The same verb is used in Genesis 15:6 as well, which says that Abram “believed in the LORD, and he reckoned it (וַיַּחְשְׁבֶ֥הָ) to him as righteousness.” The apostle Paul brings that verse and Psalm 32:2 together in Romans 4 to explain the meaning of justification by faith: when people believe in the Lord, God reckons or credits them with righteousness (Paul will say, the righteousness of Jesus Christ), and does not reckon their sin to them.[5]

The apostle Paul cites Abraham’s faith in God as the basis upon which he was declared righteous before Him, saying, “For what does the Scripture say? ‘Abraham believed God, and it was credited [logizomai] to him as righteousness’” (Rom 4:3).[6] Paul uses the Greek verb logizomai (λογίζομαι) which, according to BDAG, means “to determine by mathematical process, reckon, calculate, frequently in a transferred sense.”^[7] Abraham believed God’s Word, and God reckoned, or transferred His righteousness to him. After pointing to Abraham as the example of justification by faith, Paul then extrapolates that we are justified in the same way, saying, “Now to the one who works, his wage is not credited [logizomai] as a favor, but as what is due. But to the one who does not work, but believes in Him who justifies the ungodly, his faith is credited [logizomai] as righteousness” (Rom 4:4-5; cf. Gal 3:6). Paul then references David, saying, “David also speaks of the blessing on the man to whom God credits [logizomai] righteousness apart from works: ‘Blessed are those whose lawless deeds have been forgiven, and whose sins have been covered. ‘Blessed is the man whose sin the Lord will not take into account [logizomai]’” (Rom 4:6-8).

Paul twice used the Greek verb ellogeō (ἐλλογέω) to communicate the idea of an exchange between persons (Rom 5:13; Phm 1:18). According to BDAG, the verb ellogeō (ἐλλογέω) means “to charge with a financial obligation, charge to the account of someone.”^[8] Paul told his friend, Philemon, concerning his runaway slave Onesimus, “if he has wronged you in any way or owes you anything, charge [ellogeō ἐλλογέω] that to my account” (Phlm 1:18). Paul had not wronged Philemon, nor did he owe him anything; however, Paul was willing to pay for any wrong or debt Onesimus may have incurred. J. Dwight Pentecost notes:

Paul is giving us an illustration of that which God has done for us in Christ Jesus. As the Apostle assumed the debt of Onesimus and invited Philemon—who had been wronged—to charge that debt to him, so the Lord Jesus Christ took the debt that we owed to the injured One—to God—and He charged Himself with our debt and set His righteousness down to our account.^[9]

In a similar way, Jesus paid for our sin so that we don’t have to, and in exchange, we receive God’s righteousness. This idea of an exchange between persons means that one person is credited with something not antecedently his/her own. Our sin is our sin, and Christ’s righteousness is His righteousness. When Jesus took our sin upon himself at the cross, He voluntarily accepted something that belonged to another, namely us. Jesus took our sin upon Himself. On the other hand, when we receive God’s righteousness as a gift, we are accepting something that belonged to another, namely God. By faith, we accept that which belongs to God, namely, His righteousness. God’s righteousness becomes our righteousness. Paul references the exchange that occurred at the cross when Jesus died for our sin, saying, “He made Him who knew no sin to be sin on our behalf, so that we might become the righteousness of God in Him” (2 Cor 5:21), and he personally spoke of the righteousness “which is through faith in Christ, the righteousness which comes from God on the basis of faith” (Phil 3:9).[10] This is what Paul calls “the gift of righteousness” (Rom 5:17). Once we receive God’s righteousness as a free gift, we are instantaneously justified in God’s sight.

Some might raise the question: how can a holy God justify unworthy sinners? How can He give something to someone who deserves the opposite? How is this just? The answer is found in Jesus and what He accomplished for us at the cross. At the cross, God judged our sin as His righteousness requires, and saves the sinner as His love desires. At the cross Jesus voluntarily died a penal substitutionary death. He willingly died in our place and bore the punishment that was rightfully ours. Our guilt became His guilt. Our shame became His shame. The result of the cross is that God is forever satisfied with the death of Christ. There’s no additional sacrifice or payment needed. Jesus paid it all. When we believe in Jesus, we are forgiven all our sins (Acts 10:43; Eph 1:7; Col 1:14; 2:13; Heb 10:10-14), and then God imputes His righteousness to us (Rom 5:17; 2 Cor 5:21; Phil 3:9). God’s righteousness is not earned; rather, it is freely gifted to us who believe in Jesus as our Savior.

It is sometimes difficult to accept this biblical teaching, because our behavior does not always reflect our righteous standing before God. However, God’s Word defines reality, and we are justified in His sight because His righteousness has been gifted to our account. The righteousness of God is credited to us who have trusted in Jesus as our Savior.

Steven R. Cook, D.Min., M.Div.

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[1] God never judges Adam’s descendants for Adam’s personal act in a moral sense, but for Adam’s representative act in a judicial sense.

[2] Some might argue that it’s not fair that we are held accountable and condemned because of Adam’s sin. If one argues along these lines, then it would not be fair that God judged Jesus, an innocent man, for our sins on the cross. Nor would be it be fair that we, ungodly sinners, be declared justified because we receive God’s righteousness as a gift. To deny condemnation based on imputed guilt would also deny justification based on imputed righteousness.

[3] Robert B. Thieme, Jr. “Imputations”, Thieme’s Bible Doctrine Dictionary, 137.

^[4] Ludwig Koehler, Walter Baumgartner, M. E. J. Richardson, et al., The Hebrew and Aramaic Lexicon of the Old Testament (Leiden: E.J. Brill, 1994–2000), 360.

[5] Allen P. Ross, A Commentary on the Psalms, Vol. 1, (Grand Rapids, Mich., Kregel Publications, 2011), 710-711.

[6] The translators of the Septuagint use logizomai (λογίζομαι) as a reliable synonym for chashab (חָשַׁב) both in Genesis 15:6 and Psalm 32:2. Paul then uses logizomai (λογίζομαι) when making his argument that justification is by faith alone in God (Rom 4:3-5; Gal 3:6).

^[7] William Arndt, Frederick W. Danker, and Walter Bauer, A Greek-English Lexicon of the New Testament and Other Early Christian Literature, 597.

^[8] Ibid., 319.

^[9] J. Dwight Pentecost, Things Which Become Sound Doctrine, 40.

[10] Though the word “impute” is not used in some passages, the idea is implied. Isaiah writes of the Suffering Servant Who “will justify the many, as He will bear their iniquities” (Isa 53:11), and of God as the One Who “has wrapped me with a robe of righteousness” (Isa 61:10). And Paul writes of “the righteousness of God through faith in Jesus Christ for all those who believe” (Rom 3:22), and of being “justified as a gift by His grace through the redemption which is in Christ Jesus” (Rom 3:24; cf. 5:17; 9:30; 10:3-4; 1 Cor 1:30; Gal 2:16; 3:11, 24).