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Even as David also describeth the blessedness of the man unto whom God imputeth righteousness without works. Romans 4:6
What does “impute” mean? “To put it on your account,” like a banker or bookkeeper. It’s like making a notation: “This much was deposited in this account,”
At the moment you believe on the Lord Jesus Christ, God imputes righteousness to you through His Son. God makes you righteous. He deposits Jesus’ righteousness into your account. Romans 4:8 follows up by saying, “Blessed is the man to whom the Lord will not impute sin.”
An old servant woman finally got saved. She was so happy. But she worked for a man who was mean and cruel, and he hated her happiness in Christ. He tried to ridicule and belittle her. Finally he said to her, “You say you’re saved. Tell me, how does it feel to be saved?” She said, “Well, I don’t believe I can explain it where you can understand it. But here’s what it feels like to me. It feels like I’m standing in Jesus’ shoes and He’s standing in mine.” A theologian couldn’t have said it better.
“For He hath made Him to be sin for us, who knew no sin; that we might be made the righteousness of God in Him” (2 Corinthians 5:21).
Thank God that though you are a sinner, He doesn’t impute that to you, and though you are not righteous, He does impute—puts into your account—that to you, the righteousness of the Lord Jesus Christ!
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