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Bill McDaniel

Two-Fold Imputation

Bill McDaniel October, 23 2016 Video & Audio
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First of all, verse 1 through
6, and then later on we'll be looking at others. 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 to glory, but not before God. For what saith the scripture? Abraham believed God and it was
counted unto him for righteousness. That's Genesis 15 6. Now to him
that worketh is the reward not reckoned of grace, but of death. but to him that worketh not,
but believeth on him that justifies the ungodly, his faith is counted
for righteousness. Even as David also described
the blessedness of the man unto whom God imputeth righteousness
without works. Now, imputation. Very vital doctrine
in the scripture. You don't hear it pre-stoned
much today, and yet it stands at the very heart and the very
core of Christ bearing our sin and of us being made righteous
in the sight of God. For imputation worketh both. Now the apostle has done a very
wise thing, that he might carry the case the stronger with the
Jew, he draws forth their most revered name, perhaps, and that
is Abraham. And then he asks the question,
how was it with Abraham as concerns this matter? And one of the great
doctrines of the Bible is that of imputation. yet it has suffered
greatly at the hands of modern Christendom, either by being
ignored or by being perverted or twisted another way. And yet
we can say that if one does not know of imputation, neither can
they have a true and a proper view either of condemnation or
of justification. Knowing that the real cause of
our salvation is the imputation of the righteousness of Christ
unto they that are called and that believe. So, with that in
mind, Abraham as a proof text, we come to those two great imputations
that we meet with in the fourth chapter of Romans and other places
in the New Testament. The imputation of sin unto Christ. Our sins are imputed to Christ. His righteousness then is imputed
unto they that believe. What ground? 2 Corinthians chapter
5 and verse 21. God made Him to be sin for us
who knew no sin that we might be made the righteousness of
God in Him. Remember what Isaiah has written
in that great prophecy, chapter 53, and in verse 6. He hath made
the iniquity of us all to meet upon Him. He hath laid our sins
upon Him as a sacrifice and as a sin-bearer. So that Paul writes,
Christ had made sin for us, that we might be made the righteousness
of God in Him. An old Puritan, Thomas Goodwin,
wrote how Christ was made sin is or needs to be explained. And he added, lest any of your
thoughts run too far, end of quote. Such as some who teach
that Christ, when He was upon the cross, literally, actually,
was made or became sin and sinful. This is called absolute substitution. I have a sermon by a guy in my
study. Or some who claim that healing
and all those things are also in the atonement. That would
lead them to say, those who preach that healing is in the atonement,
that is, if you're saved then you ought to be or can be healed. But that would lead us to say
then that Christ, and they do say that Christ became on the
cross He became leprosy, he became TB, he became cancer, and after
that, why? So while in the imputation of
our sin, therefore, unto the Lord Jesus Christ, our sins were
imputed, the sins of the elect. Now, not all sin, but the sins
that Christ died for, the sins of the elect, were made to light
upon the Lord Jesus Christ, as well as our sins were imputed
to Christ, not by derivation, but by a willing assumption on
His part to bear our sin and therefore become, or be, our
surety, our sacrifice, and our Redeemer. Now, this was made
in accordance with the covenant made between the Holy Three,
God the Father, Christ the Son, and the Holy Spirit, so that
the imputation of our sin unto Christ did not deprave Him. We don't think of it in that
light. They did not in any way defile
the nature of our blessed Lord. So that even while bearing our
sin, even while carrying our sin to the cross in his very
own body and suffering that penalty, yet he himself remained holy,
undefiled, separate from sinners. It must be or else we lose our
Savior. Whereas we are said to have sinned
in Adam and our sins are imputed unto Christ, yet it cannot be
said that he sinned in in us. It cannot be said that Christ
sinned when our sins were imputed unto Him. Now had the imputation
of our sins unto Christ in any way depraved Him or defiled Him
or made Him sinner, then we would then and there lose our Redeemer
and Christ Himself would need a Redeemer. So you see how foolish
such an idea is. This is another proof of the
foolishness of such as teach that Christ might have sinned
while he were in the flesh and upon the earth. We stand that
Christ was impeccable, his humanity was impeccable, That holy thing
born of thee shall be called the Son of God. And this truth
is a sure anchor. It was impossible for Christ
to become defiled or depraved. Even having all the sin of all
of the elect laid upon him, even in his being numbered with the
transgressors counted and treated as one, and even in making His
soul, an offering for sin, as Isaiah 53 said, He was the Holy
One. Just think, had not our sins,
not in part but in whole, been imputed unto Christ? Had He not
willingly assumed them to become the payer of our debt? then God
had required them of us personally. Had we no Redeemer, had we no
surety, had we no substitute, had we none that loved us and
took our sin upon Him, then we would have to answer, and the
debt is great, and we have nothing to pay that great debt. Now the
second aspect of imputation is our main focus this evening in
this study, and that is the imputation of the righteousness of Christ
unto us. The imputation of righteousness
unto the justification of life and it is here for us in Romans
chapter 4. Now before we go into that, I
think it is good here if we may define exactly what we mean,
what we understand by imputation and the doctrine of imputation.
What is imputation in the scriptural sense of the word? I think the
best place to really get a crash course on this great doctrine
is our subject here and in Romans chapter 4. where the word appears
no less than 11 times in the fourth chapter of the Book of
Romans. Now, the Greek word from which
it comes is at least 39 or 40 times in the New Testament. But it's
not always translated into the English by one and the same word. It is translated by several different
words in the New Testament. And here are some of them. Reasoned, numbered, reckoned,
counted, concluded, imputed, charged, accounting, laid to
their charge. In all of those ways, this word
is translated in the New Testament. Now, here in Roman chapter 4,
and I'm using the King James, the same word is translated three
ways in this very chapter that we're reading this evening. Number
one, it is translated counted in verse 3 and in verse 5. Number two, It is translated
impute or imputed and that in verse 6, 8, 11, 22, 23, and 24
translated impute or imputed. And thirdly, it is translated
reckoned in verse 4, in verse 9, and in verse 10, but they're
all one the same Greek word. That makes us wonder why the
translators did not use the same word in all of these places or
they might have. Now the word actually means to
put to the account of, put it to the credit of one or another,
to a credit. Robertson in his New Testament
word study says that it is an old and and a common verb meaning
to set down a count, to put it in the book, to set down a count
or a record, to put it up on a ledger there that it might
be there for the collecting, and to reckon up and put to the
credit or the debit of one or another. Therefore, Owen, John
Owen, the Puritan, explains the meaning of the word as to think,
to esteem, to judge, or to refer. That is, it literally means to
have a thing or a matter, whatever it might be, counted, reckoned,
credited, or imputed from one unto another, dealing with them
in accordance, therefore, with that thing or that matter that
has been imputed. Now what does that mean, imputation? Well, we are treated as if we
had entered the garden, spied the forbidden fruit, took out
the fruit of it, and ate it with our very own mouth, because our
sins are upon us. Then Christ on the cross was
punished as if he had been the world's greatest transgressor. When he knew no sin, had no sin,
neither was any guile in his mouth. Now there's a difference
in being made sin and being made sinful. And our Lord was made
sin, but not sinful, bearing our sin. Now, concerning the
last two aspects of imputation, A, there is the imputation of
our sins to Christ, and then B, there is the imputation of
his righteousness unto the elect. And Owen wrote, neither us nor
he have actually done the things that are respectfully imputed. or to expand upon the thought.
Christ has not committed any sin, nor has been disobedient
in any way, or to any degree. He has not transgressed the law,
neither in thought, or in word, or deed, or motive. That is,
he has not done the things that have been imputed unto him. That's our sin. On the other
hand, the elect, the believer, has not done those things that
are imputed or accredited to him. In other words, they are
not inwardly and personally and fully righteous. Neither have
they fulfilled the law, but God by imputation is able to treat
us as such. Imputation is not by infusion. Our sin did not go to Christ
by infusion. His righteousness did not come
unto us by infusion. It is a legal forensic term and
transaction. So the doctrine of imputation
is so very important because it is such an integral part of
the justification of sinners who are justified by or through
an imputed righteousness." What did it say about Abraham? Verse 3, and it was, Abraham
believed God And it was accounted unto him for righteousness. And in Romans chapter 4, Paul
shows the Jew, which they cannot deny, that Abraham believed and
was justified before circumcision was instituted. Abraham believed
and was justified before the law was given at Mount Sinai
and in those other places. So let's focus our attentions
here in Romans chapter 4, where Paul discusses and connects justification
and imputation, or imputation and justification. And he does
so from the experience of the patriarch Abraham. And let me
repeat. that had to carry a lot of weight
with a Jew. Who would think that Abraham
was not a justified man? He's our father. He's our spiritual
father, and that was their idea. So Paul does a very wise thing
when he says to them, how is Abraham justified? You know,
in chapter 2 and 3, he had said there's no justification by the
works of the law, by any deeds of any law whatsoever. So now
he asked, how was Abraham justified? What shall we say then that Abraham,
our father, as to the flesh, hath found? Our forefather, the
progenitor of our race, the one that we revere. They spoke with
pride of Father Abraham and of being a descendant of him. John 8, 56, Your Father Abraham,
the Lord said. Stephen used that term in Acts
chapter 7 and verse 2. So Paul brings the case of Abraham
as proof of what he had written in the last few verses back in
chapter 3, that one is justified by faith apart from the works
of the law. And this is the case whether
it is a Jew or a Gentile that is involved, chapter 3, 24 through
31. Now concerning the manner of
Abraham's justification, Paul stays with the scripture, asking
in chapter 4, verse 3, the question that I just raised. What does
the scripture have to say, and how was Abraham justified? Just this, in the second half
of Romans 4.3. Abraham believed God it was counted
to him for righteousness now the meaning of that word again
is it was imputed it was reckoned it was accredited to Abraham
for righteousness let's say it this way righteousness was put
to the account of Abraham and that's what Genesis 15.6 said. That's what Paul is saying in
this play. Now the passage that Paul refers
to, I've already said, is Genesis chapter 15 and verse 6. And if you might pardon a sharp
rabbit chase, But I promise to run him down, skin him, and get
him in the pot right quick. We have here what is called the
principle of first mention. And that is Genesis chapter 15
and verse 6. The first express mention or
declaration of a thing in scripture usually shows us how that is
to be interpreted in later time. Here are some examples of the
principle I first mentioned. Abel was the first to please
God with his sacrifice. Noah is the first mentioned as
finding grace in the eyes of the Lord, Genesis 6, 8. Judah
is the first to act as a surety for another person, and that
you have in Genesis 43 and verse 9. There, have some rabbit stew.
Now, concerning Abraham, John Owen wrote two points. Number
one, that the first expressed declaration of justification
of a sinner in the scripture is that of Abraham. Not that
Abraham was the first to believe or the first to be justified,
but the first to be openly declared to have done so. Justified. He believed and it was reckoned
unto him righteousness and he's the father of all that believe
so it shall be with them as it was with Abraham Romans 4 11
and 4 16 secondly that the first expression of of the nature of
justification declares that the main essence of justification
is imputation. You take that out of justification
and what is left but an empty shell. And that which is imputed
is said to be righteousness. It was imputed unto him, that
is, Abraham, for righteousness. And this is what Abraham, our
forefather after the flesh, has found. He believed God. God spoke. Abraham believed it. It was reckoned unto him for
righteousness. And so Paul has answered the
first question in regard to Abraham. What was the manner of his justification? And the answer? Righteousness
was imputed unto him. And then for good measure, Paul
confirms it from the 32nd Psalm, verse 1 and verse 2. Verse 9 contained another question. Does this blessedness come on
the circumcised or on the uncircumcised? Now, this blessedness refers
to the things mentioned in verse 6 through verse 8 of Romans chapter
4. And the last half of verse 9,
he said, We say, for it is written, Faith was put to the credit of
Abraham for righteousness. Now, follow the question in verse
10. Faith was imputed to Abraham
for righteousness. Now the question, how then was
it reckoned? How was it reckoned unto him? And he repeats the two conditions
or states in verse 9. Was righteousness put to the
credit of Abraham while he was circumcised or when he was as
yet uncircumcised? Paul answers the latter. circumcision
had not been given. And this the Jews greatly trusted
in to be their salvation. Now Paul strips them, and he
strips all of us as well, of every hope or expectation of
any justifying righteousness apart from that freely imputed
righteousness of Christ which is put to our account. And he
shows us that his great model Abraham was justified before
he was circumcised and before the giving of the law so that
it was a promise that Abraham was to be heir of the world. Verse 13, was neither to Abraham
or his seed through the law, but through the righteousness
of faith. And here again, there's that
connection, the righteousness of faith. Abraham believed it
was counted unto him for righteousness. Now, we must not think that this
blessedness is the unique and exclusive property of Abraham. Not to Abraham uniquely, but
to others. For Paul would say in verse 23
of Romans chapter 4, that faith was imputed to Abraham for righteousness. It was not written for Abraham's
sake alone. but it is relevant to all believers
and to all elect. It did not pertain to Abraham
exclusively, for in verse 24 of Romans chapter 4, some same
righteousness will be imputed to them that believe. This righteousness is imputed
to believing ones. Now, in light of that, Let's
say some things about faith, about its nature, and about its
object. Let some make a savior out of
their faith, or make a work out of their faith. After years of
studying these things, reading the writers of some good and
sound expositors from days gone by, hearing the preaching, I
have found no better description of faith than that of a man named
Bell in his work entitled, View of the Covenants. I wish I could
find that. He quoted in Haldane's commentary
on Romans 4 and verse 16, and here it is. Quote, faith rests
upon Christ alone. It in effect excludes itself
as a work in justification. Faith is not a thing upon which
the sinner rests. It is his resting upon Christ. Therefore, one must not bring
in his faith as a part of justifying righteousness. His faith is not
in his faith, but in Christ. His act of believing is not the
first cause of justification. This would be nothing else than
works under another name." And some people have faith in their
faith. If you listen to them to talk,
you'll find that true. Their faith, they have made a
Savior. They have aired already who view
faith as man's part of salvation and as a primary reason why they're
justified and saved before God. Paul reminds his readers, Abraham
believed God and righteousness was imputed unto him in believing. What was it that Abraham believed? You know, he didn't live in our
day, he didn't live under the apostolic day a long time ago. So what was it? that Abraham
believed? Well, the answer is he believed
what God revealed unto him. God came, God spoke to Abraham,
and Abraham believed it. Abraham had been among idolaters. Not that he was a ready-made
child of God. Abraham had lived among idolaters,
in an idolatrous family. So why did Abraham believe it? And the answer is, because God
said it. And God having given him a heart
to believe, God said it, he believed it. God cannot lie. He can only be truthful. John
Owen defined the nature of justifying faith, that it consists in faith's
approval of the way of justification and salvation in and through
Christ, as proclaimed in the gospel. So that when God gave
us a new heart and we heard the gospel, we believed and that
with joy. The faith by which one is justified
is there being enabled by the grace of God to receive true,
as true, what God has revealed, respecting the way of salvation,
that what the Bible said, what God said is true, and they with
true faith believe that. There are two things here that
make up the whole of justification. Both flow out of the satisfaction
and the perpetuation that Christ made in his death on the cross. Number one, or one half, or however
you want to say it, is the non-imputation of sin. Now that's what David
said, blessed is the man to whom the Lord will not impute sin. This from Psalm 32 and 2. Blessed
is the man unto whom the Lord imputes not iniquity. Their pardon, their forgiven,
it is not put to their account, nor does it calculated out against
them that they must answer in their own person. Abel and Ezra,
oh boy, an old timer going way back. Paraphrased it this way. And I'm quoting, whose sins God
does not reckon so as to bring them into judgment and require
the debt of them, unquote. Require the debt, yes, but not
of them. There's full and free remission
of the elect because their surety, Christ, has paid and answered
all of the debt. He's given all of the ransom. His death gained us impunity. His ransom bonded us into freedom,
and His chastisement is our peace. Isaiah said that too. Oh, how
very blessed is the one whose transgressions are forgiven,
to whom God will not impute iniquity, and no charge can be laid against
him. What did Paul say in Romans 8?
who shall lay anything to the charge of God's elect. Now the second half of that justification
is the imputation of righteousness, non-imputation of sin, and the
imputation of righteousness. And Paul in Romans 4-6 draws
this conclusion from David's words in Psalm 32 to confirm
the truth in regard to Abraham and in regard to all believers. Verse 3, Abraham believed it
was credited unto him for righteousness. Then in verse 6, David also,
even like Abraham, described or pronounced or said the very
same thing, blessed are they to whom God will not reckon,
impute, or credit, or put to their account. sin, but blessed
is the one who has the righteousness of Christ imputed and that without
works. It's free favor. It is taking,
receiving, requiring nothing from the sinner himself. The
imputation of righteousness cannot rest upon the purity of our faith
or our works or our keeping the law, for none of these are done
to perfection. And God requires perfection. Now, I think I agree with John
Murray. Paul makes the imputation of
righteousness synonymous, that is, the same with justification. To have righteousness imputed
is one in the same to be justified. So that God's elect are justified
by, through, an imputed righteousness. And I'll say it again, that justification
is a forensic legal act, not a moral renovation. It causes And I hope you don't
misunderstand me. This is not what causes the spiritual
renewal, the amputation, but it is a forensic act. The righteousness
of Christ is imputed unto the people of God. When the people
in Luke 7, 25, 29, Listen to this, they justified
God. Think about that for a minute.
And the people justified God. Now they did not make Him holy,
they declared Him to be. They declared God is holy. That's what they did. They justified
God. They agreed that God is what
He is and all that He is. So God imputes a real saving
righteousness to such as Christ satisfied for. And can't you
see how this must go together? Their sins are atoned in Christ.
To them is righteousness imputed, and there's no separating that. Are you content? I'll close by
the question, are you content? for the salvation of your soul
to rest upon Christ, Christ and Christ only, and that imputed
righteousness, without any of your works, without any of our
goodnesses or our imagined righteousnesses? Are we content to rest solely
upon the one foundation, which is our Lord and Savior Jesus
Christ, and that imputed righteousness, which will carry us to happiness
and everlasting life in the world to come.

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