Summary: Imputation: God credits our account (PowerPoint slides to accompany this talk are available on request - email:

Imputation: God credits our account

Reading: Romans chapter 4 verses 1-8:


• Did you know that the average person spends one-fifth of his or her life talking?

• That’s what the statistics say.

• If all of our words were put into print,

• The result would be this:

• A single day’s words would fill a 50-page book,

• While in a year’s time the average person’s words would fill 132 books of 200 pages each!


• Pianist Arthur Rubenstein, was conversational in eight languages,

• He once told this story on himself:

• Some years ago he was assailed by a stubborn case of hoarseness.

• The newspapers were full of reports about smoking and cancer;

• So he decided to consult a throat specialist.

• “I searched his face for a clue during the 30-minute examination,”

• Rubenstein said, “but it was expressionless.

• He told me to come back the next day.

• I went home full of fears, and I didn’t sleep that night.”

• The next day there was another long examination and again an ominous silence.

• “Tell me,” the pianist exclaimed.

• “I can stand the truth. I’ve lived a full, rich life. What’s wrong with me?”

• The physician said,

• “Mr Rubenstein you talk too much.”

Many a public speaker has had the same complaint as Rubenstein:

• Paul the apostle was a preacher and as a result of his words upsetting people;

• He found himself imprisoned.

• Unable to preach he wrote and we have many of his letters in the New Testament;

• In those letters he chose his words carefully.

As Christians it is very important for us to know the meaning of Bible/theological words:

• We need to understand these words and how they apply to our lives.

• Words such as justification, sanctification, propitiation, imputation and mediation;

• We need to understand what these words mean and how they apply to our lives.

• These words make up the technical vocabulary of the Christian life & are very important.


• They are like jewels waiting to be discovered;

• If we take time to dig them up and polish & hone them;

• We can enjoy their immense beauty and theological value!

(1). Explanation of Imputation.

(1). A financial term.

In Romans chapter 4 verses 1-8:

• Paul is drawing on the picture of a banker,

• Because the idea of "imputation," is a financial term.

• Everyone in this room will have been involved in that process;

• Whenever you have gone to a bank or building society.


• When you go to the bank or Building Society and deposit money,

• Imputation takes place.

• That deposit of cash or cheque that you have just made;

• Will be credited to your account, written on your record.

• That is what we mean this morning;

• When we use this word ‘Imputation’:

(2&3). Humanity (debt) Christ (credit)

• Think of it this way.

• Picture two bankbooks.

• One of them has Christ’s name on it,

• And the other has Adam’s name on it

• The record book for our Lord Jesus Christ is perfect-there is no indebtedness whatsoever.

• He is absolutely righteous, and His record is spotless.

• But alas, the record book for Adam is imperfect-he is bankrupt!

• He has sinned and come short of the glory of God.

Our record is Adam’s record because we are the children of Adam.

• Genesis chapter 5 verse 1 says,

• "This is the book of the generations of Adam."

• The entire Old Testament is "the book of the generations of Adam,"

• And everyone named in the book is a failure.


• When we turn to Matthew chapter 1 verse 1 we read:

• "The book of the generation of Jesus Christ"

• God opens up a new book, and that book is perfect,

• Because His Son’s name is on it.

Question: What can you and I do about this imperfect record that is on our account?

• As far as God’s spiritual bank is concerned,

• We are bankrupt-we fall short.

• God has audited the books and discovered that;

• You and I do not have anything with which to pay for our indebtedness.

Question: What shall we do about it?

Various answers:

(a). We could ignore it.

• And most people do.

• Most people don’t think about their debt to God.

• They have broken His Law; and they try to ignore their disobedience.

• But a day of reckoning is coming, and that day may be soon.


• A man can work for a bank and secretly be stealing money and falsifying the records,

• But eventually a day of reckoning comes, and he is caught.

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