What Is Imputation?
Imputation means charging to an account. It is used in the Bible with legal reference to sin and salvation being recorded by God. The teaching on imputation is a key part of the Christian faith.
Although the noun "imputation" does not appear in the Bible, the verb "to impute" is often found in both the Old and New Testaments. The basic meaning of "impute" is "to record in a ledger or account." In the context of salvation, the word is consistently used in a legal sense. A good example of this is in Philemon 1:18, where the apostle Paul takes on the debt of Onesimus, saying, "if he...owes you anything, charge it to my account."
When the Bible talks about imputing good or evil, it does not mean that a person's moral character changes. Instead, it means that, from God's perspective, righteousness or sin is credited to a person's account. In the broadest sense, the Bible teaches that both God Psalm 32:2) and people (1 Samuel 22:15) participate in this process. Good deeds were often credited for reward (Psalm 106:30–31), while evil deeds were credited for punishment (Leviticus 17:3–4).
Three Ways the Bible Explains Imputation
The Bible explains imputation in three main ways:
Adam’s original sin is imputed to all people. In God’s plan, Adam’s first sin was credited to every person. So, everyone shares in the guilt and penalty of that sin.
The sin and guilt of all people were imputed to Christ. Although Jesus was sinless, he took on the penalty for sin.
The Bible teaches that Christ’s righteousness is credited to believers because of his work on the cross. Even though believers are not perfectly holy, they are justified (declared right with God) before God’s law and are “clothed” with Christ’s righteousness.
Imputation and Salvation
Paul explained that Christ took the punishment for believers’ sins on the cross. He wrote that God “made Him who knew no sin to be sin on our behalf” (2 Corinthians 5:21). Paul also said that Christ took on the curse of the Mosaic law (Galatians 3:13). Peter, reflecting on Isaiah 53, said that Christ “bore our sins in His body on the tree” (1 Peter 2:24). The idea that the world’s guilt was placed on the sinless Savior helps explain Christ’s cry on the cross, “My God, My God, why have You forsaken Me?” (Matthew 27:46).
Imputation also means that Christ’s righteousness is credited to believers. An example from Abraham’s life illustrates this. After God promised Abraham blessings, Genesis 15:6 says that Abraham “believed the LORD, and it was credited to him as righteousness.” The Bible teaches that no person naturally has the level of righteousness God demands (Psalm 130:3; Isaiah 64:6; Romans 3:10). But in his salvation plan, God provides the needed righteousness (Isaiah 45:24; 54:17; Hosea 10:12). When a person accepts Christ’s work by faith, God credits Christ’s righteousness to them.
The imputation of divine righteousness to believers is a major theme in Paul’s Letter to the Romans (Romans 3:21–5:21). Paul talks about the joy of a sinner who is declared righteous (Romans 4:6). The imputation of Christ’s righteousness also leads to justification in God’s law court (Romans 5:18). Christ’s death, credited to the sinner, is the reason for acquittal by the holy God. The Bible teaches that the harmful effects of Adam’s sin, which were imputed to humanity, are reversed for those who believe in Christ. The imputation of human sin to Christ allows his righteousness to be credited to believers.