Accounting

I have been traveling recently in the UK and one of the conveniences I have most appreciated is that it has been unnecessary for me to have or carry cash for everyday activities. Whether I’m on public transport, at a restaurant or in a convenience store, all I have needed is my phone. I present it and the transaction is charged to my account. “Charge it.” “Put it on my account.” I incur a debt, and another person agrees to take responsibility for it (until I get my credit card bill!). The debt is transferred from one account to another.

This idea helps us understand one of the most important truths in the Christian faith: imputation.

We see a good illustration of this in Paul’s letter to Philemon. Onesimus had apparently wronged Philemon or owed him something. Paul stepped in and said, “If he has wronged you in any way or owes you anything, charge it to me” (Philemon 1:18, NLT). The Greek word Paul used, logizomai, means “to reckon,” “to count,” or “to charge to an account.”

Paul was willing to take on Onesimus’ debt as his own. And that is exactly what Jesus did for us, but on an infinitely greater scale.

The problem is that every one of us has a real debt before God. “For everyone has sinned; we all fall short of God’s glorious standard” (Romans 3:23, NLT). We are not sinners just because we live in a sinful world or because Adam sinned long ago. We have each personally sinned against God. We have failed to keep His law, failed to love Him fully, and failed to live according to His holy standard.

But God is perfectly righteous and holy. “God is light, and there is no darkness in him at all” (1 John 1:5, NLT). Nothing sinful can stand before Him as though it were acceptable. The accounting of sin is serious: “For the wages of sin is death” (Romans 6:23, NLT). But God did not leave us without hope. In love and grace, He provided a Substitute.

Jesus, the sinless Son of God, came into this world and said, in effect, “Charge it to My account.” Paul explains it clearly: “For God made Christ, who never sinned, to be the offering for our sin, so that we could be made right with God through Christ” (2 Corinthians 5:21 NLT).

Our sins were charged to Jesus. God placed our guilt upon His Son, and Jesus bore the punishment we deserved in His death on the cross. Isaiah said that He “was pierced for our rebellion, crushed for our sins” (Isaiah 53:5, NLT). Jesus did not die for His own sins, because He had none. He died as our substitute.

But God’s grace does not stop with removing our sin. Forgiveness alone is wonderful, but we also need righteousness. To stand in the presence of a holy God, we must be made right with Him.

This is where the other side of imputation becomes so amazing. God not only charged our sin to Jesus; He credits Christ’s righteousness to everyone who believes in Him.

Abraham gives us the pattern. “And Abram believed the Lord, and the Lord counted him as righteous because of his faith” (Genesis 15:6, NLT). Abraham was not counted righteous because he had earned it. No, he was counted righteous because he trusted God. Paul uses Abraham’s example to show that salvation has always been by grace through faith, not by human effort or religious achievement.

When we place our faith in Jesus, God declares us righteous—not because we have perfectly kept His law, but because Christ did. His perfect obedience is credited to our account. His righteousness covers us completely.

That is why we can have peace before God. Our record of sin has been dealt with at the cross. As Paul wrote to the Roman church, “Oh, what joy for those whose disobedience is forgiven, whose sins are put out of sight. Yes, what joy for those whose record the Lord has cleared of sin” (Romans 4:7–8, NLT).

This is grace. We don’t deserve it, we can’t earn it, and could never repay it. Still, God loved us while we were helpless and sinful, and Jesus died for us (Romans 5:6–8). He took what was ours—our guilt, our judgment, and our debt—and placed it on Christ. Then He took what belonged to Christ—His righteousness—and credited it to us.

So when God looks upon a person who belongs to Jesus, He sees that person clothed in the righteousness of His Son. The law can no longer condemn us, because Jesus has already satisfied its demands.

This is why Paul could say, “So now there is no condemnation for those who belong to Christ Jesus” (Romans 8:1, NLT).

As believers, we stand before God not in our own weak and imperfect righteousness, but in the spotless righteousness of Jesus Christ. That is what imputation means. My sin was charged to Him. His righteousness was credited to me. That is the good news of the gospel—and that is amazing grace.

Blessings on you and yours,
Jim Black

P.S. if you’d like to read previous ruminations of mine they can be found at https://blog.salvationarmyconcordca.org

Appendix: Scripture References (All from NLT)

Philemon 1:18 — Paul asks Philemon to charge Onesimus’ debt to his account. Romans 3:23 — All people have sinned and fall short of God’s standard. 1 John 1:5 — God is perfectly holy and without darkness. Romans 6:23 — Sin earns death; God gives eternal life through Christ. 2 Corinthians 5:21 — Christ bears our sin so that we may be made right with God. Isaiah 53:4–6 — The Servant bears our griefs, sins, and punishment. Genesis 15:6 — Abraham is counted righteous because of faith. Romans 4:3–8 — Righteousness is credited by faith; sin is forgiven and not counted against the believer. Romans 5:6–8 — Christ died for sinners as the supreme expression of God’s love. Romans 5:12–21 — Adam’s sin, Christ’s obedience, and the gift of righteousness. Romans 8:1 — There is no condemnation for those who belong to Christ Jesus. Philippians 3:8–9 — Righteousness comes through faith in Christ, not personal law-keeping. Ephesians 2:8–9 — Salvation is God’s gift of grace, received through faith. Galatians 2:16 — No one is made right with God by works of the law, but through faith in Jesus Christ.

There is a question that pops up from time-to-time in my Bible Study group that looks, at first glance, like it may be problem or inconsistency in the way God deals with sinners. That is, how do the Old Testament characters, like Abraham, Moses, or David become worthy of eternal life, since they were obviously sinners like the rest of us, and Jesus had not yet died on the cross? Folks are surprised when I tell them that Jesus is the reason the old-timers are saved, and it’s not me saying so, the Bible tells me so! Check out Romans chapter 4.

In Romans, Paul explains that God has always justified sinners by faith, just as today, and not by works or law-keeping. Using two prominent Old Testament figures—Abraham and David—Paul shows that the way of salvation was the same before the coming of Jesus Christ as it is after His death and resurrection. This amazing truth centers on the biblical doctrine of imputation: God credits righteousness to those who believe, while transferring their sins to Christ.

Paul starts with Abraham, the father of the Jewish nation. Long before the law was given to Moses and before the command of circumcision, Abraham was declared righteous by faith. “And Abram believed the Lord, and the Lord counted him as righteous because of his faith” (Genesis 15:6 NLT). This reckoning occurred fourteen years before circumcision and over four hundred years before the Mosaic Law. Therefore, Abraham’s justification could not have been based on religious rituals or law-keeping.

“Abraham believed God, and it was credited to him as righteousness” (Romans 4:3 NLT). The word “credited” (or “reckoned”) is an accounting term. God, in the ledger of life, credits to the believer what is true because of Christ. Paul explains, God justifies “the ungodly” by faith: “But people are counted as righteous, not because of their work, but because of their faith in God who forgives sinners” (Romans 4:5 NLT). Abraham’s sins were not charged against him because they were transferred to Christ, who would one day bear them on the cross. “For God made Christ, who never sinned, to be the offering for our sin, so that we could be made right with God through Christ” (2 Corinthians 5:21 NLT).

Abraham looked forward in faith to the coming of the Messiah. Jesus Himself said, “Your father Abraham rejoiced as he looked forward to my coming. He saw it and was glad” (John 8:56 NLT). The promises given to Abraham ultimately pointed to Christ (Galatians 3:16). By faith, Abraham trusted in God’s provision of righteousness through the coming Redeemer, and that faith was credited to him as righteousness.

Paul then turns to King David as a second example. “David also spoke of this when he described the happiness of those who are counted as righteous without working for it: ‘Oh, what joy for those whose disobedience is forgiven, whose sins are put out of sight. Yes, what joy for those whose record the Lord has cleared of guilt’” (Romans 4:6-8 NLT, quoting Psalm 32:1-2). David wrote these words after his awful sins of adultery and murder. Despite his failures, he experienced the blessing of forgiveness—not through works, but through God’s gracious imputation.

In David’s life, as in Abraham’s, God removed the record of sin and covered it completely. David looked forward by faith to the day when the Messiah’s sacrifice would atone for sin once and for all. This same principle applies to every believer: God does not count our sins against us because He laid them on Christ.

Not only does God forgive and remove sin from our account; He also imputes the perfect righteousness of Jesus to us. The moment we believe, we are clothed with Christ’s righteousness. Isaiah glimpsed this glorious reality: “I am overwhelmed with joy in the Lord my God! For he has dressed me with the clothing of salvation and draped me in a robe of righteousness” (Isaiah 61:10 NLT). Just as a bridegroom and bride get specially dressed for their wedding, God dresses us with His own righteousness.

This is the truth that unites Old and New Testament saints. Abraham had the promise of Christ’s coming and believed God’s word about it. We have the completed work of the cross and the resurrection. Paul writes that Abraham believed “in the God who brings the dead back to life and who creates new things out of nothing” (Romans 4:17 NLT). We believe in the same God—“the one who raised Jesus our Lord from the dead” (Romans 4:24 NLT). The object of faith is the same: the atoning work of Jesus Christ. The main difference is that the Old Testament believers looked forward; we look back. But we all are saved the same way—by grace through faith in God’s provision.

The ramifications are life-changing. Because our sins have been fully atoned for and our record cleared through Christ, God will never bring them up again. When He looks at us, He sees the perfect righteousness of His Son credited to our account. Salvation is entirely by God’s gift, apart from human effort. The way of salvation has always been the same, in both the old and new dispensations.

In our world that still futily tries to earn acceptance with God through performance, Romans 4 offers liberating good news. Whether in Abraham’s day or ours, the only ground for being declared right with God is the righteousness of Jesus Christ, received by faith. “Abraham never wavered in believing God’s promise. In fact, his faith grew stronger, and in this he brought glory to God. He was fully convinced that God is able to do whatever he promises” (Romans 4:20-21 NLT).

So let us, like Abraham and David before us, learn to trust fully in the God who justifies the ungodly and clothes us in Christ’s righteousness. His grace, like His glory, is infinite and can never be diminished.

Blessings on you and yours, Jim Black

P.S. if you’d like to read previous ruminations of mine they can be found at https://blog.salvationarmyconcordca.org

Appendix: Quoted References

Genesis 15:6 (NLT) Romans 4:3 (NLT) Romans 4:5 (NLT) 2 Corinthians 5:21 (NLT) John 8:56 (NLT) Romans 4:6-8 (NLT) Isaiah 61:10 (NLT) Romans 4:24 (NLT) Romans 4:17 (NLT) Romans 4:20-21 (NLT)