The Doctrine of Imputation
There are three great imputations mentioned in the Bible:
1. Of guilt – Adam’s sin to those Adam represented.
2. Of sin – our sin to Christ Who represented His people.
3. Of righteousness – Christ’s righteousness to all He represented.
Adam's Sin Imputed To Mankind (Original Sin)
Romans 5:12
12 Therefore, just as through one man sin entered the world, and death through sin, and thus death spread to all men, because all sinned.
Note: Some have objected to the doctrine of original sin due to Ezekiel 18:20, "The soul who sins shall die. The son shall not bear the guilt of the father, nor the father bear the guilt of the sin. The righteousness of the righteous shall be upon himself, and wickedness of the wicked shall be upon himself." And this is true. The one who is guilty of sin shall pay the penalty for his/her own sin, and not the sin of another. However, note the words of verse 12 of Romans 5 above, "because all sinned." Cross reference this with Romans 3:10-18, there are no righteous people. All have sinned and are guilty of sin. How can this be? Because (as will be seen in the following passages), the sin of Adam has been imputed to all of mankind.
Romans 5:15-19
15 But the free gift is not like the offense. For if by the one man’s offense many died, much more the grace of God and the gift by the grace of the one Man, Jesus Christ, abounded to many. 16 And the gift is not like that which came through the one who sinned. For the judgment which came from one offense resulted in condemnation, but the free gift which came from many offenses resulted in justification. 17 For if by the one man’s offense death reigned through the one, much more those who receive abundance of grace and of the gift of righteousness will reign in life through the One, Jesus Christ.)
Romans 6:23a
23 For the wages of sin is death
1 Corinthians 15:22
22 For as in Adam all die, even so in Christ all shall be made alive.
Psalm 58:3
3 The wicked are estranged from the womb; they go astray as soon as they are born, speaking lies.
Psalm 51:5
5 Behold, I was brought forth in iniquity, and in sin my mother conceived me.
Genesis 6:5
5 Then the Lord saw that the wickedness of man was great in the earth, and that every intent of the thoughts of his heart was only evil continually.
Genesis 8:21
21 And the Lord smelled a soothing aroma. Then the Lord said in His heart, “I will never again curse the ground for man’s sake, although the imagination of man’s heart is evil from his youth; nor will I again destroy every living thing as I have done.
Romans 3:10-18
10 As it is written: “There is none righteous, no, not one;
11 There is none who understands; there is none who seeks after God.
12 They have all turned aside; they have together become unprofitable; there is none who does good, no, not one.”[cf Ps.14; 53; Ecc.7:20]
13 “Their throat is an open tomb; with their tongues they have practiced deceit”;[cf Ps.5] “The poison of asps is under their lips”; [cf Ps.140]
14 “Whose mouth is full of cursing and bitterness.”[cf Ps.10]
15 “Their feet are swift to shed blood;
16 Destruction and misery are in their ways;
17 And the way of peace they have not known.”[cf Is.59:7-8]
18 “There is no fear of God before their eyes.”[cf Ps.36]
The effect of Adam’s fall is universal. We are all fallen sons and daughters of old Adam. We do not become sinful by sinning; we sin because we are sinful by nature. We are not sinners because we sin, we sin because we are sinners.
Believer's Sin Imputed to Christ
Isaiah 53:4-6 [speaking of the Messiah, Jesus Christ]
4 Surely He has borne our griefs and carried our sorrows; yet we esteemed Him stricken, smitten by God, and afflicted. 5 But He was wounded for our transgressions, He was bruised for our iniquities; the chastisement for our peace was upon Him, and by His stripes we are healed. 6 All we like sheep have gone astray; we have turned, every one, to his own way; and the Lord has laid on Him the iniquity of us all.
Isaiah 53:10-12 [speaking of the Messiah, Jesus Christ]
10 Yet it pleased the Lord to bruise Him; He has put Him to grief. When You make His soul an offering for sin, He shall see His seed, He shall prolong His days, and the pleasure of the Lord shall prosper in His hand. 11 He shall see the labor of His soul, and be satisfied. By His knowledge My righteous Servant shall justify many, For He shall bear their iniquities. 12 Therefore I will divide Him a portion with the great, and He shall divide the spoil with the strong, because He poured out His soul unto death, and He was numbered with the transgressors, and He bore the sin of many, and made intercession for the transgressors.
John 1:29
29 The next day John saw Jesus coming toward him, and said, “Behold! The Lamb of God who takes away the sin of the world!”
Romans 3:25
25 whom God set forth as a propitiation by His blood, through faith, to demonstrate His righteousness, because in His forbearance God had passed over the sins that were previously committed,
Romans 5:6-8
6 For when we were still without strength, in due time Christ died for the ungodly. 7 For scarcely for a righteous man will one die; yet perhaps for a good man someone would even dare to die. 8 But God demonstrates His own love toward us, in that while we were still sinners, Christ died for us.
2 Corinthians 5:21
21 For He made Him who knew no sin to be sin for us, that we might become the righteousness of God in Him.
1 Peter 2:24
24 who Himself bore our sins in His own body on the tree, that we, having died to sins, might live for righteousness—by whose stripes you were healed.
1 Peter 3:18
18 For Christ also suffered once for sins, the just for the unjust, that He might bring us to God, being put to death in the flesh but made alive by the Spirit,
Galatians 3:10-13
10 For as many as are of the works of the law are under the curse; for it is written, “Cursed is everyone who does not continue in all things which are written in the book of the law, to do them.”[a] 11 But that no one is justified by the law in the sight of God is evident, for “the just shall live by faith.”[b] 12 Yet the law is not of faith, but “the man who does them shall live by them.”[c] 13 Christ has redeemed us from the curse of the law, having become a curse for us (for it is written, “Cursed is everyone who hangs on a tree”[d]),
[a]Deuteronomy 27:26, 26 ‘Cursed is the one who does not confirm all the words of this law by observing them.’ “And all the people shall say, ‘Amen!’
[b]Habakkuk 2:4, 4 “Behold the proud, His soul is not upright in him; But the just shall live by his faith.
[c]Leviticus 18:5, 5 You shall therefore keep My statutes and My judgments, which if a man does, he shall live by them: I am the Lord.
[d]Deuteronomy 21:23, 23 his body shall not remain overnight on the tree, but you shall surely bury him that day, so that you do not defile the land which the Lord your God is giving you as an inheritance; for he who is hanged is accursed of God.
Hebrews 2:9
9 But we see Jesus, who was made a little lower than the angels, for the suffering of death crowned with glory and honor, that He, by the grace of God, might taste death for everyone.
Hebrews 9:28
28 so Christ was offered once to bear the sins of many. To those who eagerly wait for Him He will appear a second time, apart from sin, for salvation.
1 John 2:2
2 And He Himself is the propitiation for our sins, and not for ours only but also for the whole world.
The doctrine of the sin of the believer imputed to Christ is not specific to the New Testament, as it is explicitly taught in the Old Testament. Throughout all of Leviticus 4 we see the sins of both individuals and the sins of all Israel being imputed (laid upon or transferred to) the sacrificial animals. The blood of the sacrificial animal was shed instead of the person(s). And in Leviticus 16:20-22 we read,
“20 And when he has made an end of atoning for the Holy Place, the tabernacle of meeting, and the altar, he shall bring the live goat. 21 Aaron shall lay both his hands on the head of the live goat, confess over it all the iniquities of the children of Israel, and all their transgressions, concerning all their sins, putting them on the head of the goat, and shall send it away into the wilderness by the hand of a suitable man. 22 The goat shall bear on itself all their iniquities to an uninhabited land; and he shall release the goat in the wilderness.”
Jesus is our sacrificial lamb, pure and unblemished, and our sins were imputed (laid upon or transferred to) Him for our redemption.
Christ's Righteousness Imputed to Believers
Genesis 15:6
6 And he believed in the Lord, and He accounted it to him for righteousness.
Psalm 32:2
2 Blessed is the man to whom the Lord does not impute iniquity, and in whose spirit there is no deceit.
Isaiah 45:24
24 He shall say, ‘Surely in the Lord I have righteousness and strength. To Him men shall come, and all shall be ashamed who are incensed against Him.
Isaiah 54:17
17 No weapon formed against you shall prosper, and every tongue which rises against you in judgment you shall condemn. This is the heritage of the servants of the Lord, and their righteousness is from Me,” says the Lord.
Isaiah 61:10
10 I will greatly rejoice in the Lord, my soul shall be joyful in my God; For He has clothed me with the garments of salvation, He has covered me with the robe of righteousness, as a bridegroom decks himself with ornaments, and as a bride adorns herself with her jewels.
Jeremiah 23:6
6 In His days Judah will be saved, and Israel will dwell safely; now this is His name by which He will be called: THE LORD OUR RIGHTEOUSNESS.[a]
[a] Jehovah Tsidkenu
Romans 3:21-22
21 But now the righteousness of God apart from the law is revealed, being witnessed by the Law and the Prophets, 22 even the righteousness of God, through faith in Jesus Christ, to all and on all who believe. For there is no difference;
Romans 3:24
24 being justified freely by His grace through the redemption that is in Christ Jesus,
Romans 3:26
26 *to demonstrate at the present time His righteousness, that He might be just and the justifier of the one who has faith in Jesus*.
Romans 4:5-8
5 But to him who does not work but believes on Him who justifies the ungodly, his faith is accounted for righteousness, 6 just as David also describes the blessedness of the man to whom God imputes righteousness apart from works:
7 “Blessed are those whose lawless deeds are forgiven, and whose sins are covered;
8 Blessed is the man to whom the Lord shall not impute sin.”[a]
[a] Psalm 32:1-2
1 Blessed is he whose transgression is forgiven, whose sin is covered.
2 Blessed is the man to whom the Lord does not impute iniquity, and in whose spirit there is no deceit.
Romans 4:22-24
22 And therefore “it was accounted to him for righteousness.”[a]
23 Now it was not written for his sake alone that it was imputed to him, 24 but also for us. It shall be imputed to us who believe in Him who raised up Jesus our Lord from the dead,
[a] Genesis 15:6
6 And he believed in the Lord, and He accounted it to him for righteousness.
Romans 5:15-16
15 But the free gift is not like the offense. For if by the one man’s offense many died, much more the grace of God and the gift by the grace of the one Man, Jesus Christ, abounded to many. 16 And the gift is not like that which came through the one who sinned. For the judgment which came from one offense resulted in condemnation, but free gift which came from many offenses resulted in justification.
Romans 5:18-19
18 Therefore, as through one man’s offense judgment came to all men, resulting in condemnation, even so through one Man’s righteous act the free gift came to all men, resulting in justification of life. 19 For as by one man’s disobedience many were made sinners, so also by one Man’s obedience many will be made righteous.
Romans 10:3-4
3 For they being ignorant of God’s righteousness, and seeking to establish their own righteousness, have not submitted to the righteousness of God. 4 For Christ is the end of the law for righteousness to everyone who believes.
1 Corinthians 1:30
30 But of Him you are in Christ Jesus, who became for us wisdom from God—and righteousness and sanctification and redemption
2 Corinthians 5:18-19
18 Now all things are of God, who has reconciled us to Himself through Jesus Christ, and has given us the ministry of reconciliation, 19 that is, that God was in Christ reconciling the world to Himself, not imputing their trespasses to them, and has committed to us the word of reconciliation.
2 Corinthians 5:21
21 For He made Him who knew no sin to be sin for us, that we might become the righteousness of God in Him.
Galatians 4:4-5
4 But when the fullness of the time had come, God sent forth His Son, born of a woman, born under the law, 5 to redeem those who were under the law, that we might receive the adoption as sons.
Ephesians 1:7
7 In Him we have redemption through His blood, the forgiveness of sins, according to the riches of His grace
Philippians 3:9
9 and be found in Him, not having my own righteousness, which is from the law, but that which is through faith in Christ, the righteousness which is from God by faith
1 Peter 2:24
24 who Himself bore our sins in His own body on the tree, that we, having died to sins, might live for righteousness--by whose stripes you were healed.
Hebrews 10:10-14
10 By that will we have been sanctified through the offering of the body of Jesus Christ once for all.
11 And every priest stands ministering daily and offering repeatedly the same sacrifices, which can never take away sins. 12 But this Man, after He had offered one sacrifice for sins forever, sat down at the right hand of God, 13 from that time waiting till His enemies are made His footstool. 14 For by one offering He has perfected forever those who are being sanctified.
Our Righteousness is Not Our Own, Nor Produced By Us, But is Only From God. Therefore,
Psalm 130:3
3 If You, Lord, should mark iniquities, O Lord, who could stand?
There are three great imputations mentioned in the Bible:
1. Of guilt – Adam’s sin to those Adam represented.
2. Of sin – our sin to Christ Who represented His people.
3. Of righteousness – Christ’s righteousness to all He represented.
Adam's Sin Imputed To Mankind (Original Sin)
Romans 5:12
12 Therefore, just as through one man sin entered the world, and death through sin, and thus death spread to all men, because all sinned.
Note: Some have objected to the doctrine of original sin due to Ezekiel 18:20, "The soul who sins shall die. The son shall not bear the guilt of the father, nor the father bear the guilt of the sin. The righteousness of the righteous shall be upon himself, and wickedness of the wicked shall be upon himself." And this is true. The one who is guilty of sin shall pay the penalty for his/her own sin, and not the sin of another. However, note the words of verse 12 of Romans 5 above, "because all sinned." Cross reference this with Romans 3:10-18, there are no righteous people. All have sinned and are guilty of sin. How can this be? Because (as will be seen in the following passages), the sin of Adam has been imputed to all of mankind.
Romans 5:15-19
15 But the free gift is not like the offense. For if by the one man’s offense many died, much more the grace of God and the gift by the grace of the one Man, Jesus Christ, abounded to many. 16 And the gift is not like that which came through the one who sinned. For the judgment which came from one offense resulted in condemnation, but the free gift which came from many offenses resulted in justification. 17 For if by the one man’s offense death reigned through the one, much more those who receive abundance of grace and of the gift of righteousness will reign in life through the One, Jesus Christ.)
Romans 6:23a
23 For the wages of sin is death
1 Corinthians 15:22
22 For as in Adam all die, even so in Christ all shall be made alive.
Psalm 58:3
3 The wicked are estranged from the womb; they go astray as soon as they are born, speaking lies.
Psalm 51:5
5 Behold, I was brought forth in iniquity, and in sin my mother conceived me.
Genesis 6:5
5 Then the Lord saw that the wickedness of man was great in the earth, and that every intent of the thoughts of his heart was only evil continually.
Genesis 8:21
21 And the Lord smelled a soothing aroma. Then the Lord said in His heart, “I will never again curse the ground for man’s sake, although the imagination of man’s heart is evil from his youth; nor will I again destroy every living thing as I have done.
Romans 3:10-18
10 As it is written: “There is none righteous, no, not one;
11 There is none who understands; there is none who seeks after God.
12 They have all turned aside; they have together become unprofitable; there is none who does good, no, not one.”[cf Ps.14; 53; Ecc.7:20]
13 “Their throat is an open tomb; with their tongues they have practiced deceit”;[cf Ps.5] “The poison of asps is under their lips”; [cf Ps.140]
14 “Whose mouth is full of cursing and bitterness.”[cf Ps.10]
15 “Their feet are swift to shed blood;
16 Destruction and misery are in their ways;
17 And the way of peace they have not known.”[cf Is.59:7-8]
18 “There is no fear of God before their eyes.”[cf Ps.36]
The effect of Adam’s fall is universal. We are all fallen sons and daughters of old Adam. We do not become sinful by sinning; we sin because we are sinful by nature. We are not sinners because we sin, we sin because we are sinners.
Believer's Sin Imputed to Christ
Isaiah 53:4-6 [speaking of the Messiah, Jesus Christ]
4 Surely He has borne our griefs and carried our sorrows; yet we esteemed Him stricken, smitten by God, and afflicted. 5 But He was wounded for our transgressions, He was bruised for our iniquities; the chastisement for our peace was upon Him, and by His stripes we are healed. 6 All we like sheep have gone astray; we have turned, every one, to his own way; and the Lord has laid on Him the iniquity of us all.
Isaiah 53:10-12 [speaking of the Messiah, Jesus Christ]
10 Yet it pleased the Lord to bruise Him; He has put Him to grief. When You make His soul an offering for sin, He shall see His seed, He shall prolong His days, and the pleasure of the Lord shall prosper in His hand. 11 He shall see the labor of His soul, and be satisfied. By His knowledge My righteous Servant shall justify many, For He shall bear their iniquities. 12 Therefore I will divide Him a portion with the great, and He shall divide the spoil with the strong, because He poured out His soul unto death, and He was numbered with the transgressors, and He bore the sin of many, and made intercession for the transgressors.
John 1:29
29 The next day John saw Jesus coming toward him, and said, “Behold! The Lamb of God who takes away the sin of the world!”
Romans 3:25
25 whom God set forth as a propitiation by His blood, through faith, to demonstrate His righteousness, because in His forbearance God had passed over the sins that were previously committed,
Romans 5:6-8
6 For when we were still without strength, in due time Christ died for the ungodly. 7 For scarcely for a righteous man will one die; yet perhaps for a good man someone would even dare to die. 8 But God demonstrates His own love toward us, in that while we were still sinners, Christ died for us.
2 Corinthians 5:21
21 For He made Him who knew no sin to be sin for us, that we might become the righteousness of God in Him.
1 Peter 2:24
24 who Himself bore our sins in His own body on the tree, that we, having died to sins, might live for righteousness—by whose stripes you were healed.
1 Peter 3:18
18 For Christ also suffered once for sins, the just for the unjust, that He might bring us to God, being put to death in the flesh but made alive by the Spirit,
Galatians 3:10-13
10 For as many as are of the works of the law are under the curse; for it is written, “Cursed is everyone who does not continue in all things which are written in the book of the law, to do them.”[a] 11 But that no one is justified by the law in the sight of God is evident, for “the just shall live by faith.”[b] 12 Yet the law is not of faith, but “the man who does them shall live by them.”[c] 13 Christ has redeemed us from the curse of the law, having become a curse for us (for it is written, “Cursed is everyone who hangs on a tree”[d]),
[a]Deuteronomy 27:26, 26 ‘Cursed is the one who does not confirm all the words of this law by observing them.’ “And all the people shall say, ‘Amen!’
[b]Habakkuk 2:4, 4 “Behold the proud, His soul is not upright in him; But the just shall live by his faith.
[c]Leviticus 18:5, 5 You shall therefore keep My statutes and My judgments, which if a man does, he shall live by them: I am the Lord.
[d]Deuteronomy 21:23, 23 his body shall not remain overnight on the tree, but you shall surely bury him that day, so that you do not defile the land which the Lord your God is giving you as an inheritance; for he who is hanged is accursed of God.
Hebrews 2:9
9 But we see Jesus, who was made a little lower than the angels, for the suffering of death crowned with glory and honor, that He, by the grace of God, might taste death for everyone.
Hebrews 9:28
28 so Christ was offered once to bear the sins of many. To those who eagerly wait for Him He will appear a second time, apart from sin, for salvation.
1 John 2:2
2 And He Himself is the propitiation for our sins, and not for ours only but also for the whole world.
The doctrine of the sin of the believer imputed to Christ is not specific to the New Testament, as it is explicitly taught in the Old Testament. Throughout all of Leviticus 4 we see the sins of both individuals and the sins of all Israel being imputed (laid upon or transferred to) the sacrificial animals. The blood of the sacrificial animal was shed instead of the person(s). And in Leviticus 16:20-22 we read,
“20 And when he has made an end of atoning for the Holy Place, the tabernacle of meeting, and the altar, he shall bring the live goat. 21 Aaron shall lay both his hands on the head of the live goat, confess over it all the iniquities of the children of Israel, and all their transgressions, concerning all their sins, putting them on the head of the goat, and shall send it away into the wilderness by the hand of a suitable man. 22 The goat shall bear on itself all their iniquities to an uninhabited land; and he shall release the goat in the wilderness.”
Jesus is our sacrificial lamb, pure and unblemished, and our sins were imputed (laid upon or transferred to) Him for our redemption.
Christ's Righteousness Imputed to Believers
Genesis 15:6
6 And he believed in the Lord, and He accounted it to him for righteousness.
Psalm 32:2
2 Blessed is the man to whom the Lord does not impute iniquity, and in whose spirit there is no deceit.
Isaiah 45:24
24 He shall say, ‘Surely in the Lord I have righteousness and strength. To Him men shall come, and all shall be ashamed who are incensed against Him.
Isaiah 54:17
17 No weapon formed against you shall prosper, and every tongue which rises against you in judgment you shall condemn. This is the heritage of the servants of the Lord, and their righteousness is from Me,” says the Lord.
Isaiah 61:10
10 I will greatly rejoice in the Lord, my soul shall be joyful in my God; For He has clothed me with the garments of salvation, He has covered me with the robe of righteousness, as a bridegroom decks himself with ornaments, and as a bride adorns herself with her jewels.
Jeremiah 23:6
6 In His days Judah will be saved, and Israel will dwell safely; now this is His name by which He will be called: THE LORD OUR RIGHTEOUSNESS.[a]
[a] Jehovah Tsidkenu
Romans 3:21-22
21 But now the righteousness of God apart from the law is revealed, being witnessed by the Law and the Prophets, 22 even the righteousness of God, through faith in Jesus Christ, to all and on all who believe. For there is no difference;
Romans 3:24
24 being justified freely by His grace through the redemption that is in Christ Jesus,
Romans 3:26
26 *to demonstrate at the present time His righteousness, that He might be just and the justifier of the one who has faith in Jesus*.
Romans 4:5-8
5 But to him who does not work but believes on Him who justifies the ungodly, his faith is accounted for righteousness, 6 just as David also describes the blessedness of the man to whom God imputes righteousness apart from works:
7 “Blessed are those whose lawless deeds are forgiven, and whose sins are covered;
8 Blessed is the man to whom the Lord shall not impute sin.”[a]
[a] Psalm 32:1-2
1 Blessed is he whose transgression is forgiven, whose sin is covered.
2 Blessed is the man to whom the Lord does not impute iniquity, and in whose spirit there is no deceit.
Romans 4:22-24
22 And therefore “it was accounted to him for righteousness.”[a]
23 Now it was not written for his sake alone that it was imputed to him, 24 but also for us. It shall be imputed to us who believe in Him who raised up Jesus our Lord from the dead,
[a] Genesis 15:6
6 And he believed in the Lord, and He accounted it to him for righteousness.
Romans 5:15-16
15 But the free gift is not like the offense. For if by the one man’s offense many died, much more the grace of God and the gift by the grace of the one Man, Jesus Christ, abounded to many. 16 And the gift is not like that which came through the one who sinned. For the judgment which came from one offense resulted in condemnation, but free gift which came from many offenses resulted in justification.
Romans 5:18-19
18 Therefore, as through one man’s offense judgment came to all men, resulting in condemnation, even so through one Man’s righteous act the free gift came to all men, resulting in justification of life. 19 For as by one man’s disobedience many were made sinners, so also by one Man’s obedience many will be made righteous.
Romans 10:3-4
3 For they being ignorant of God’s righteousness, and seeking to establish their own righteousness, have not submitted to the righteousness of God. 4 For Christ is the end of the law for righteousness to everyone who believes.
1 Corinthians 1:30
30 But of Him you are in Christ Jesus, who became for us wisdom from God—and righteousness and sanctification and redemption
2 Corinthians 5:18-19
18 Now all things are of God, who has reconciled us to Himself through Jesus Christ, and has given us the ministry of reconciliation, 19 that is, that God was in Christ reconciling the world to Himself, not imputing their trespasses to them, and has committed to us the word of reconciliation.
2 Corinthians 5:21
21 For He made Him who knew no sin to be sin for us, that we might become the righteousness of God in Him.
Galatians 4:4-5
4 But when the fullness of the time had come, God sent forth His Son, born of a woman, born under the law, 5 to redeem those who were under the law, that we might receive the adoption as sons.
Ephesians 1:7
7 In Him we have redemption through His blood, the forgiveness of sins, according to the riches of His grace
Philippians 3:9
9 and be found in Him, not having my own righteousness, which is from the law, but that which is through faith in Christ, the righteousness which is from God by faith
1 Peter 2:24
24 who Himself bore our sins in His own body on the tree, that we, having died to sins, might live for righteousness--by whose stripes you were healed.
Hebrews 10:10-14
10 By that will we have been sanctified through the offering of the body of Jesus Christ once for all.
11 And every priest stands ministering daily and offering repeatedly the same sacrifices, which can never take away sins. 12 But this Man, after He had offered one sacrifice for sins forever, sat down at the right hand of God, 13 from that time waiting till His enemies are made His footstool. 14 For by one offering He has perfected forever those who are being sanctified.
Our Righteousness is Not Our Own, Nor Produced By Us, But is Only From God. Therefore,
Psalm 130:3
3 If You, Lord, should mark iniquities, O Lord, who could stand?
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