The Bible reveals that God imputes His righteousness to the believer at the moment of salvation. The word imputation itself is an accounting term used both in the Old Testament and the New Testament (Gen 15:6; Psa 32:2; Rom 4:3-8; Gal 3:6). Biblically, there are three major imputations that relate to our standing before God. First is the imputation of Adam’s original sin to every member of the human race. Paul wrote, “through one man sin entered into the world, and death through sin, and so death spread to all men, because all sinned” (Rom 5:12), for “through one transgression there resulted condemnation to all men” (Rom 5:18a), for “by a man came death” (1 Co 15:21a), and “in Adam all die” (1 Cor 15:22a). This means every biological descendant of Adam is charged/credited with the sin he committed in the Garden of Eden which plunged the human race into spiritual and physical death. Jesus is the only exception, for though He is truly human (Matt 1:1; Luke 3:23-38), He was born without original sin, without a sin nature, and committed no personal sin during His time on earth (2 Cor 5:21; Heb 4:15; 1 Pet 2:22; 1 John 3:5). Adam is the head of the human race and his fall became our fall. This is the basis for death and for being estranged from God. Robert B. Thieme states: "[Adam’s Original Sin refers to] the initial act of willful, cognitive disobedience to God committed by the first man, Adam, when he violated God’s mandate to not eat from the tree of the knowledge of good and evil in the Garden of Eden (Gen 2:17; 3:6). The initial human sin resulted in Adam’s immediate spiritual death, the formation of the sin nature, and loss of his relationship with God (Gen 3:7; Rom 6:23). Since Adam is the physical and representative head of the human race, his corrupt sin nature is genetically passed on through procreation to all his descendants (Rom 5:12). At each person’s physical birth, God imputes Adam’s original sin to the sin nature, resulting in the condemnation of spiritual death (Rom 5:19; 1 Cor 15:21-22). The only exception is the humanity of Jesus Christ, who was conceived by means of the Holy Spirit, born without the sin nature, and thus did not receive the imputation of Adam’s original sin."[1] Second is the imputation of all sin to Jesus on the cross (Isa 53:4-6, 10; 2 Cor 5:21; Heb 2:9; 1 Pet 2:21-24; 1 John 2:2). God the Father judged Jesus in our place (Mark 10:45; 1 Cor 15:3-4; 1 Pet 3:18), cancelling our sin debt by the death of Christ (Col 2:13-14; 2 Cor 5:18-19). This was a voluntary imputation on the part of Christ who freely went to the cross and took our sins upon Himself (John 1:29; 10:11, 15, 17-18). Thieme explains: "On the cross, the justice of God the Father imputed all the sins of mankind to His beloved Son, Jesus Christ (1 Pet 2:24). This was a judicial imputation because sin has no affinity with the impeccable humanity of Christ, no home in Him. To complete the judicial action, the Father’s justice immediately judged every one of those sins in Christ. Our personal sins are never imputed to us for judgment. Rather, the perfect humanity of Christ was “pierced through for our transgressions,” taking upon Himself the penalty that rightfully belonged to all men (Isa 53:5). This substitutionary work satisfied God’s righteousness and justice and made possible our so-great salvation (2 Cor 5:21; 1 John 2:2)."[2] Third is the imputation of God’s righteousness to those who believe in Jesus for salvation (Rom 4:3-5; 2 Cor 5:21; Phil 3:8-9). The righteousness of God imputed to the believer at the moment of faith in Christ results in the believer being justified before God (Rom 3:22, 24, 28; 4:1-5). Moses wrote of Abraham, saying, “Then he believed in the LORD; and He reckoned [חָשַׁב chashab] it to him as righteousness” (Gen 15:6). David writes, “How blessed is he whose transgression is forgiven, whose sin is covered! How blessed is the man to whom the LORD does not impute [חָשַׁב chashab] iniquity, and in whose spirit there is no deceit” (Psa 32:1-2). Moses and David both use the Hebrew chashab (חָשַׁב) which, according to HALOT, means “to impute, reckon to.”[3] Moses uses the verb in a positive sense of that which God imputes to Abraham, namely righteousness, and David uses the verb negatively, of that which God does not credit to a person, namely iniquity. Allen P. Ross comments on the meaning of chashab (חָשַׁב) in Psalm 32:2 and Genesis 15:6: "Not only does forgiveness mean that God takes away the sins, but it also means that God does not “impute” iniquity to the penitent: “Blessed is the one to whom the LORD does not impute iniquity.” The verb (חָשַׁב) means “impute, reckon, credit”; it is the language of records, or accounting—in fact, in modern usage the word is related to “computer.” Here the psalm is using an implied comparison, as if there were record ...
