• Romans 4:1-12
  • “Impute” means to put to one’s account whether in relation to sin or righteousness.

All have sinned

  • Romans 3:12, 23; I John 1:8-9
  • There are two ways of life – sin or righteousness.
  • This leaves us with four possibilities:
    • No escape – not compatible with the love of God
    • Saved in sin – not compatible with the justice of God
    • Live so righteously that merits forgiveness – not possible
    • God imputes righteousness – Romans 4:6-8
  • Since God imputes righteousness, this leaves two possibilities:
    • Man lives so good that God counts him righteous because he has merited forgiveness.
    • Because of man’s faith in Christ, God forgives him, i.e., imputes righteousness to him (Romans 4:6-8; Psalms 32:1-2)
  • Since God’s forgives sins and imputes righteousness, this leaves two possibilities:
    • God counts man righteous even though he is not actually righteous.
    • God counts man righteous because God imputes righteousness to him, forgives him, puts righteousness to his account. Thus, man is actually righteous.
  • This leaves one possibility:
    • Man is not saved by his own righteousness, but by the mercy of God. Titus 3:5
  • Imputed righteousness does not mean that Christ’s personal righteousness is accounted as mine. It does mean that my unrighteousness has been seen and forgiven, as made possible by the sinless life and sacrificial death of Christ and by my complete trust and reliance upon Him!
  • Thus, God’s amazing grace is seen:
    • In giving the gospel
    • In His continued forgiveness to those who walk in the light (I John 1:7)


  • If we walk in the steps of that faith of Abraham, God will not impute sin unto us; rather He will forgive us – impute righteousness unto us. And forgiven we will be righteous by the grace of God.