To impute means to take account of or to hold something against someone; in this passage of Scripture the term is used twice.
Paul is reminding the believers in Rome of a truth written about previously by David; he said there would be a time coming when the Lord would forgive people of their sin and not impute their sin against them (Psalm 32 v 1 and 2).
Paul is telling the people that they are now living in that time predicted by David.
Because of the finished work of Jesus Christ their sin was dealt with and they had been forgiven.
Because of the finished work of Jesus Christ the Lord was not imputing or accounting their sin against them.
This is true for us; we now live under new covenant grace and what was true for the believers in Rome is true for us.
The even more amazing thing however is that Paul extends this truth written about by David.
We do actually have something imputed to us by the Lord; we have righteousness without works imputed or accounted against us.
As a gift of grace through faith in Jesus we have been made righteous (2 Corinthians 5 v 21) and the Lord “holds that against us”.
One preacher I heard recently said that as a gift of grace through faith we have been made “prisoners to righteousness”.
I marvel that the Lord does not impute my sin because of Jesus, but it is an even greater truth that He accounts us righteous instead.
Today the Lord does not see you as a sinner but as righteous and holy, all because of your faith in His Son Jesus.
What a marvellous truth to meditate upon today.
Speak this out today…..”Thank you Lord that as a gift of grace through faith I have been made righteous”.
Romans 4 v 6 to 8…..Even as David also describeth the blessedness of 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