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Tom Harding

The Doctrine Of Imputation

Romans 4:6
Tom Harding January, 11 2026 Audio
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Romans 4:6
Even as David also describeth the blessedness of the man, unto whom God imputeth righteousness without works.

The sermon delivered by Tom Harding focuses on the theological doctrine of imputation, which is crucial for understanding the gospel of Jesus Christ. Harding argues that there are three major facets of imputation presented in Scripture: the imputation of Adam's sin to all humanity, the imputation of the elect’s sins to Christ at Calvary, and the imputation of Christ's righteousness to believers. He supports his claims with various Scripture references, particularly Romans 4:6 and Romans 5, highlighting that all men are condemned due to Adam's original sin, while Christ took upon Himself the sins of the elect as their substitute. The practical significance of this doctrine lies in its assurance that believers are justified before God not by works but through faith in Christ, who provides them with righteousness apart from their own merit.

Key Quotes

“Imputation is one of the many major important doctrines that is taught throughout Holy Scripture, and it is essential in understanding the gospel of the Lord Jesus Christ.”

“We are made sinful, not by imitation, but by imputation.”

“The sin of God's elect were laid on Christ, imputed to Him. And the Lord Jesus Christ, as the appointed sacrifice of God, made satisfaction for those imputed sin.”

“Blessed is the man to whom God imputeth righteousness without works.”

What does the Bible say about imputation?

The Bible teaches that imputation involves God crediting righteousness or sin to an individual, as articulated in Romans 4:6.

Imputation is a crucial doctrine found in Scripture, particularly in Romans 4:6, where it states that God imputes righteousness without works. This doctrine helps us understand how our sins are charged to Christ, and His righteousness is credited to us. The concept of imputation involves counting or reckoning something to someone's account, reflecting that Adam's sin is imputed to all humanity, while Christ's righteousness is imputed to believers. This understanding forms the basis for the gospel and assures believers of their standing before God.

Romans 4:6

How do we know the doctrine of imputation is true?

The doctrine of imputation is supported by multiple scriptural references, particularly in Romans and 1 Peter.

The truth of imputation is upheld by various passages throughout Scripture. For instance, Romans 5:12 explains that sin entered the world through one man, Adam, and by that sin, condemnation came to all men. This illustrates the first imputation where the guilt of Adam is laid upon all humanity. Moreover, 1 Peter 3:18 discusses how Christ suffered for our sins, showing that the sins of the elect were imputed to Him on the cross. Finally, Romans 4 elaborates on how righteousness is imputed to those who believe, just as it was counted to Abraham. These affirmations across Scripture establish the validity and necessity of the doctrine of imputation.

Romans 5:12, 1 Peter 3:18, Romans 4

Why is the concept of imputation important for Christians?

Imputation is vital for understanding our justification and standing before God, as it establishes how sin and righteousness are accounted.

The concept of imputation is essential for Christians as it reveals the basis of our justification. When we understand that our sins were imputed to Christ, who dealt with them on the cross, we see the depth of God's grace. Romans 8 tells us there is no condemnation for those who are in Christ Jesus, which is a direct result of the imputation of Christ’s righteousness to those who believe. The imputation underscores that salvation is an act of grace, not of works, illustrating that our acceptance before God is based solely on Christ's work on our behalf, fostering assurance and peace in our relationship with God. It empowers believers to live out their faith with confidence knowing their standing is established by Christ.

Romans 8:1, John 10:15, Romans 4:3

Sermon Transcript

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Today, I would like you to turn in your Bible, please, to Romans chapter 4. I'll be bringing the message from Romans chapter 4, and I would encourage you to get your Bible, and let's read this verse together.

Now, in Romans chapter 4, I'm going to read just one verse, verse 6. David also describes the blessedness of the man unto whom God imputeth. righteousness without works." Now, here's the phrase, unto whom God imputeth righteousness.

Now, have you ever heard anyone talk about the importance of the doctrine of imputation? The importance of the doctrine of imputation. Imputation is one of the many major important doctrines that is taught throughout Holy Scripture, and it is essential. and understanding the gospel of the Lord Jesus Christ.

In Romans chapter 4, there are at least 11 references to this truth of imputation. In the words we read, reckoned, counted, and imputed. The word reckoned or imputed actually means reckoned over to one's account or given to one's account. When the Apostle Paul wrote to Philemon concerning what his runaway slave Onesimus might owe him, he gives us an illustration of this word. Paul said to Philemon, put that on my account. That is, if this slave owes you anything, you just charge it to me. Put it on my account and I'll make it good.

Now, there are three major imputations taught in Holy Scripture. And I want to discuss these things or preach these things to you this morning. The first one we see is the imputation of sin, the imputation of sin and guilt and condemnation to all men in Adam, in Adam's fall, in Adam's ruin.

Now, here's the Scripture, Romans 5, 12, Wherefore, as by one man sin entered into the world, and death by sin, So death passed upon all men, for that all sin, or in whom all sin. Now there we see the imputation of sin and guilt and condemnation in Adam's fall, in Adam's ruin. When Adam stood before God, created in holiness, had fellowship with God, the whole human race stood in him without sin. You see, Adam stood as a representative man, a federal head of his race. However, when he sinned and rebelled against God, judgment was passed upon not only Adam, but also the whole human race. All men sinned in that first man, Adam. Judgment was passed upon all men to condemnation. We read, "...in whom all sinned." Adam's sin and guilt and spiritual death was imputed to all men. We read in 1 Corinthians 15, verse 22, "...in Adam all died."

Now that's what happened in the garden. We are made sinful, not by imitation, but by imputation. We are born with a sinful nature inherited from our father, and imputed to us because of sin and guilt in our representative man, Adam. David stated it this way in Psalm 51 verse 4, born in sin, shapen in iniquity. Man, because of his depraved nature, will not seek, believe, love, nor worship God.

Now listen to these two scriptures, and this tells us something of our ruined nature that we have imputed given to us in Adam. Now, here's John 3, 19. This is condemnation, that light is coming to the world, and men love darkness rather than the light because their deeds were evil. Again, in the book of John, chapter 5, verse 39 and 40, we read, search the Scriptures, for in them ye think ye have eternal life. They are they which testify of me, and ye will not come to me that ye might have life.

Men, the whole human race, are totally depraved. And we got that way by imputed sin, guilt, and a ruined nature in Adam. Now, that's the truth. That's what the Scriptures teach. Secondly, here's the second imputation that's taught in Scripture. The sin of God's elect, certain people, His sheep, His elect, The sin of God's elect was imputed to Jesus Christ at Calvary.

Now here's the scripture, 1 Peter 3, 18. This is one of many. For Christ also once suffered for our sins, the just for the unjust, that he might bring us to God, being put to death in the flesh, but quickened by the Spirit.

Now, here we see what happened at Calvary. The Lord Jesus Christ is also a representative man, also a federal head. And God dealt with His elect in Christ Jesus at Calvary. The sin of God's people, the sin of God's elect were laid on Christ, imputed to Him. And the Lord Jesus Christ, as the appointed sacrifice of God, made satisfaction for those imputed sin that was put on Him.

You see, God made Him to be sin for us. who knew no sin, that we might be made the righteousness of God in Him." Now, we've seen all through Scripture our Lord had no sin as this God-man. He did no sin and He knew no sin. Such a high priest became us who was holy, harmless, undefiled, and separate from sin, although He was a real man, identified with our nature. It was not contaminated nor polluted with the blood and sin of Adam. His human nature was conceived apart from the aid of any man. He is called the seed of woman in Genesis 3.15. He's the only begotten of the Father, full of grace and truth, John 1.14. The only way He's guilty of sin is by imputation.

You see, that's what happened at Calvary. The sin of God's elect were laid on Him. their sin in His own body on the tree. Now, this is a clear teaching of Scripture. He was made to be sin for us. Now, He had no sin of His own, but God laid our sin on Him as our substitute. Our blessed Lord, our substitute, made complete atonement for all the sin of God's chosen people. Our Lord said in John chapter 10, recorded in verse 15. He said, I lay down my life for the sheep. And through this sacrifice, the Lord Jesus Christ made sufficient satisfaction under God's holy law, under His holy justice. He redeemed us from the curse of the law, being made a curse for us. And with that sacrifice, we're set free.

You see, God dealt with my sin in my substitute. Therefore, we read in Romans chapter 8, there is no condemnation to those who are in Christ Jesus. The Lord Jesus Christ took the sinner's place, that substitution, wounded for our transgression, bruised for our iniquity, we read in Isaiah 53. Jesus Christ not only took my place, he took my sin, and he took my punishment, and he took the wrath of God. for his people, for his church. He purchased the church with his own blood. Jesus Christ made perfect satisfaction of God's holy law. Every precept and every penalty of that law.

Now we see how important is imputation here, don't we? God imputed the sin of God's people to the Lord Jesus Christ, that appointed Lamb, and He made sufficient eternal redemption, atonement for their sin, and they shall be saved.

Now, here's a third imputation that's taught in Scripture. The imputation of a justifying righteousness to all those who believe. Every believer receives salvation the same way Abraham did, by and through God-given faith. Abraham believed God, and it was counted to him for righteousness. This is how salvation is received, by God-given faith. We read in Ephesians, For by grace are you saved through faith, and that not of yourselves, it is a gift of God, not of works, lest any man should boast. Now listen to this reading here.

Romans chapter four, how is salvation received? Well, we know the scriptures teach it received by faith, not by doing, by believing. And here's Romans chapter four. What shall we say then that Abraham, our father, as pertaining to the flesh, hath found? For if Abraham were justified by works, he hath whereof the glory, but not before God. For what sayeth the scripture? Abraham believed God. And it was counted, now that's that same word, imputed unto him for righteousness. Now to him that worketh is reward, not reckoned of grace, but of debt. But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted, that's the same word, imputed, reckoned for righteousness. Even as David also talked of this blessedness of the man unto whom God would impute righteousness without works, saying, Blessed are they whose iniquities are forgiven, whose sins are covered. Blessed is the man to whom the Lord will not impute sin.

Now you see how important this is. I have a justifying righteousness in Christ Jesus imputed by the sovereign grace of God received by faith. Now faith is not our righteousness. Jesus Christ is our righteousness. He called the Lord our righteousness. He is the object of faith that justifies.

Our Lord, when He dwelt among men, lived among men, perfectly honored and satisfied God's holy law in His life. He honored every precept of that law. What it demanded, He gave. We read in Isaiah 42, the Lord is well pleased for His righteousness' sake. He will magnify the law and make it honorable. Now, he didn't need to do that for himself. He is righteous. But he's doing that again as a representative man, establishing a perfect righteousness for God's people. His obedience, which he rendered unto God, was done in the believer's room instead, and sovereignly imputed to them without any expected contribution from them.

Now, did you hear that? Without any expected contribution. We read it just a moment ago, blessed is the man to whom God imputeth righteousness without works.

Now here's another scripture, Romans 5 verse 19. Now listen carefully. For as by one man's disobedience many were made sinners. Okay, there's that first imputation. And Adam all died. So by the obedience of one shall many be made righteous. There's that imputation we have in Christ Jesus. Moreover the law entered that the offense might abound, but where sin abounded, grace did much more abound, that as sin hath reigned unto death, even so might grace reign through righteousness unto eternal life by Jesus Christ.

" One old preacher of the past said this, in Adam, we were made sinners through no fault of our own. In Christ Jesus, we are made righteous through no merit of our own.

Now, you see the importance of this truth? Of imputation. Imputation. Threefold. Adam's imputed guilt. Secondly, the sin of God's people imputed to the Lord Jesus Christ as that appointed sacrifice. And thirdly, the righteousness the believer enjoys received by faith, that righteousness imputed to those who believe, and it's the righteousness of Christ given to us. received by faith.

I pray the Lord will give you grace to consider these sayings and to study them in the scriptures. If you would like a copy of this message to listen to it again and study these sayings, you can write to me at 6088 Zebulon Highway, Pikeville, Kentucky.
Tom Harding
About Tom Harding
Tom Harding is pastor of Zebulon Grace Church located at 6088 Zebulon Highway, Pikeville, Kentucky 41501. You may also contact him by telephone at (606) 631-9053, or e-mail taharding@mikrotec.com. The website address is www.henrytmahan.com.

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