IMPUTED SIN
Romans 4:6-8 Even as David also describeth the blessedness of the man, unto whom God imputeth righteousness without works, saying, blessed are they whose iniquities are forgiven, and whose sins are covered. Blessed is the man to whom the Lord will not impute sin.
The word, "impute", or "imputation", is carries these dictionary definitions, (1) to attribute something, especially a crime or fault, to another, to charge with, or to ascribe, (2) in theology, to ascribe either good or evil to a person as coming from another. The first definition seems to be a physical example, while the second gives the spiritual meaning. The bible contains examples of both. A good biblical example of imputation, from an earthly, or physical, standpoint is found in Paul's letter to Philemon, in which he defends Onesimus, Philemon's run-away slave. Paul tells Philemon that if Onesimus hath wronged thee, or oweth thee aught, put that on mine account (Philem. 18). In other words Paul requested that any debt owed Philemon by Onesimus was to be imputed, or charged to Paul. Paul wanted to bear the debt of another person - that of Onesimus. In Leviticus 16:8-22, we find a spiritual application of imputation. One method of atonement for the Jewish nation involved the use of a goat on which Aaron, or a succeeding High Priest would, by conducting the prescribed ritual, transfer the iniquities from Israelite sinners to the goat, which was then released into the wilderness. The sins of the Jewish nation were imputed to the "sinless" scapegoat.
In the first five verses of this chapter of Romans, Paul told these Christians, as well as tells us today, that the justification of Abraham was due to his faith in God, and not his works. Verse 2 seems to ask this question: How could God be glorified, for the gift of the hope of salvation, if Abraham "earned" it with meritorious works? Verse 3, then, gives us the answer. It (justification) was counted (reckoned or imputed) unto him for righteousness. This is a quotation from Genesis 15:6 where Abraham's believing faith resulted in God counting him as His righteous follower and servant. The kind of faith that Abraham demonstrated was a trusting faith, that resulted in complete obedience to God's will. As it was to Abraham in Old Testament law, so all men and women that demonstrate this same Christian faith, are reconciled to God. And with this continual justification, they will receive the imputed righteousness promised by God.
Verse four gives us the example of one that worketh (for wages) such as a servant or an employee. The reward this person receives is not a gift but is payment to satisfy the debt due for fulfilling specified duties they had agreed to perform. Abraham's justification was unlike this example. Had his works resulted in a just payment, his believing faith would have had no part in his justification with God. The justification of Abraham took place as described in verse five. It was Abraham's faith that was counted for righteousness by God. Righteousness is never bestowed on mankind as the result of their works alone. It can never be earned on one's own merits. Righteousness is a God's gift which He has promised to give freely to those, like Abraham, who trust in Him, having complete faith, sufficient in the sight of God, which will result in believing obedience to His will.
Like Abraham, Paul writes in the lesson text, that David also,confirmed and described justification with God as a gift that cannot be earned through works. If there ever is a group of people that I want to be associated with, it is described by David in Psalm 32:1-2. Paul quotes the meaning of this Psalm of David as Saying, Blessed are they whose iniquities are forgiven, and whose sins are covered. Each person privileged to be included within this number enjoys this blessing: Blessed is the man (or woman) to whom the Lord will not impute sin.
The class of people referred to here is those counted, by God, as righteous, because their iniquities have been blotted out. This blessing is given freely to all that, by faith in God and His Son, Jesus Christ, believe, accept, and obey the gospel plan of salvation as it is found in the New Testament. That obedience includes, not only believing and confessing Jesus Christ as the Son of God, the Savior of the world, but also repenting and turning away from the world of sin, and being baptized into the body of Christ for the remission of sins that are past (Rom. 3:25). With this initial obedience, followed by living a Christian life, assures us that our past sins are covered and will not be reckoned, imputed, or counted against us on Judgment Day. Our sins were imputed to Jesus, and for this He died. This is offered to all of God's believing and obedient children. It can never be earned through works. Be thankful. It is God's gift.