Imputation

Romans 4:3-11, 22-24

Philemon 17-20

·        Imputation means to reckon, count, compute, calculate, count over, metaphorically to pass to one’s account

I.                  Man’s debt is so great that no one can pay it

a.    None right, understands, seeks God, does good, Romans 3:10-11

b.    All gone out of the way, unprofitable 3:12

c.     No fear of God 3:18

d.    All have sinned and fallen short 3:23

II.              Abraham’s story

a.    His faith was counted unto him for righteousness 4:3

b.    His faith and blessedness was reckoned in uncircumcision 4:10

c.     Circumcision was just a seal of this faith 4:11

d.    He had righteousness imputed to him though there is no mention of his sin—the good are never good enough

III.           David’s story

a.    He was counted righteous without works 4:6

b.    His sins were forgiven and covered 4:7

c.     The real blessing or happiness is for the man to whom the Lord WILL NOT impute sin 4:8

d.    David doesn’t do anything and yet righteousness is put to his account and sin is not on his account

IV.            Onesimus’ story

a.    He was an escaped slave

b.    He got saved

c.     Paul sends him back and gives us the greatest illustration of imputation

d.    Paul asks Philemon to receive him as himself Philemon 17

e.    Paul asked him to put his wrong on his account Philemon 18

f.      Paul promises to pay Philemon 19

V.                The story of Jesus Christ

a.    God made Jesus sin and our sin offering II Corinthians 5:21, I John 2:1

b.    He took our sin and made us righteous Philippians 3:9