Imputation Is NOT an Experience, but Results in Hearing the Gospel

The Holy Spirit does not impute Christ’s righteousness, so we cannot refer only to the Holy Spirit in the “application” of the accomplished atonement. Even though there is no justification apart from regeneration and faith, the righteousness of Christ has priority over the work of the Spirit, and legal imputation is not the work of the Spirit.

Romans 4: What then shall we say was gained by Abraham, our forefather according to the flesh? 2 For if Abraham was justified by works, he has something to boast about, but not before God. 3 For what does the Scripture say? “Abraham believed God, and it was imputed to him unto righteousness.” 4 Now to the one who works, his wages are not counted as a gift but as his due. 5 And to the one who does not work but believes in him who justifies the ungodly, his faith is imputed unto righteousness, 6 just as David also speaks of the blessing of the one to whom God counts righteousness apart from works:

7 “Blessed are those whose lawless deeds are forgiven, and whose sins are covered;
8 blessed is the man against whom the Lord will not impute his sin.”
9 Is this blessing then only for the circumcised, or also for the uncircumcised? For we say that faith was imputed to Abraham unto righteousness. 10 How then was it counted to him? Was it before or after he had been circumcised? It was not after, but before he was circumcised.

Some translations of Romans 4 and Genesis 15:6 decide that “as righteousness” should be translated “unto righteousness”. But that difference does not explain why imputation happens or what is imputed.

Whether we see imputation as the transfer of something, or if we see imputation as the declaration of something (without a transfer, or after a transfer), what is the “it” which is being imputed and why is God imputing “it”?

Many “Reformed” folks now tell us that imputation is without any transfer, that it only means declaring that certain folks are in the covenant or in the church. In this way of thinking, “it is imputed” simply means that God declares people just without talking about how and why they got that way.

God did not say to Abraham: if you believe, then I will bless you. God said, I will bless you without cause, not only so that you will believe but also so that in your offspring there will be one who will bring in the righteousness for the elect alone required by the law.

The “it” which was imputed by God to Abraham is the obedient bloody death of Abraham’s seed Jesus Christ for the elect alone.

Romans 4:24-25 “IT will be counted to us who believe in Him who raised from the dead Jesus our Lord, who was delivered up for our trespasses and raised up for our justification.”

1. Christ and His death are the IT. Faith is not the IT. Christ and His death are the object of faith. But Christ and His death are the IT credited by God. This legal application of the accomplished atonement is not done by the Holy Spirit.

2. We can distinguish but never separate Christ’s person and work. Also we can distinguish but never separate Christ’s death and his resurrection. Thus also we can distinguish between imputation and the work of the Spirit. The Spirit gives faith but faith is not imputed. Faith in the gospel is a result of imputation.

3. God imputes according to truth. God imputes righteousness as righteousness! a. The righteousness counted as righteousness is not our righteousness (not our works of faith) but legally “transferred” to us when Christ marries us, so that what is His is still His but now ours also. b. Justification is not only the righteousness, but the righteousness imputed to the elect.

4. Imputation therefore means two different things. One, the transfer, the legal sharing of what belongs to another. Two, the declaration. God is justified, declared to be just, without transfer. God is imputed to be just because God is just.

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