Wiersbe writes about the doctrine of imputation: Our English word ‘imputation’ comes from the Latin word which means ‘to reckon, or credit, to one’s account.’ When you go to the bank or the savings and loan association and deposit money, imputation takes place. They deposit that on your account, and they write it on your record …. Right in the middle of that word ‘impute’ you have p-u-t, righteousness put to our account.”[1] The doctrine of the imputed righteousness of God to believers supports the doctrine of penal substitution in Romans 3.
An important teaching, some scholars even say the theme, in the book of Romans, is the “righteousness of God” provided for the unrighteous pagans (1:18-32) and the self-righteous religionists (2:17-29) through Jesus Christ.[1] Even though all sinners are guilty before a holy God, “the righteousness of God is manifested” (3:21). What did Paul mean by “the righteousness of God”? With the exception of 2 Corinthians 5:21, Paul used this phrase only in Romans, where it appears eight times (1:17; 3:5, 21, 22, 25, 26; 10:3 [twice]). Here the righteousness of God is not the attribute of God to which he will refer in 3:26 but the imputed righteousness that God credits to sinners’ accounts who believe (2 Corinthians 5:21). Carson addresses the doctrine of imputation in relation to penal substitution:
Strictly speaking, Paul never uses the verb λογίζομαι [imputation] to say, explicitly, that Christ’s righteousness is imputed to the sinner or that the sinner’s righteousness is imputed to Christ. So if one remains in the domain of narrow exegesis, one can say that Paul does not explicitly teach “imputation” except to say slightly different things (e.g. that Abraham’s faith was “imputed” to him for righteousness) [I see Genesis 15:6 as an explicit reference to imputation]. But if one extends the discussion into the domain of constructive theology and observes that the Pauline texts themselves (despite the critics’ contentions) teach penal substitution, then “imputation” is merely another way of saying much the same thing.[2]
Carson was correct in asserting that imputation is found in Romans 4:3 where Paul wrote: “For what does the Scripture say? Abraham believed God, and it was counted to him as righteousness.” Paul quoted Genesis 15:6 which also teaches the imputation of God’s righteousness to believing sinners. James quoted Genesis 15:6: “the Scripture was fulfilled that says, Abraham believed God, and it was counted to him as righteousness and he was called a friend of God” (James 2:23). James argued in James 2:21 that Abraham was justified or declared righteous by works which others could see in Genesis 22 when he was willing to sacrifice his son Isaac. However, before Genesis 22, Abraham was justified or declared righteous by faith before God in Genesis 15:6 when he believed and God imputed his righteousness to Abraham. No righteousness was imputed to Abraham in Genesis 22 because God’s righteousness had already been imputed to him in Genesis 15:6 based on faith.
The word translated “counted” (ἐλογίσθη [imputed]) in Romans 4:3 is the word from which the doctrine of imputation is derived in Romans four where one form or another is used in 4:4, 5, 6, 8, 9, 10, 11, 22, 23, and 24. In Romans 4:8, Paul declared that because the believer has the righteousness of God imputed to his account, sin will never again be imputed: “Blessed is the man against whom the Lord will not count (λογίσηται) his sin.” When the sinner trusted Christ as Savior God wiped Adam’s imputed sin off the sinner’s record and credited to the believer’s account the righteousness of God. Justification is based on this last imputation. When God puts His righteousness on our account in Heaven, then He declares us righteous in justification. This is what David praised God for in Psalm 32:2 referred to by Paul in Romans 4:8; in the place of the sinner’s sin forgiven and wiped away, God imputed His righteousness. Paul rejoiced with David that God will never again put sin on the believer’s record. This is not “legal fiction” because the righteousness imputed to the believing sinner’s record in heaven is real not fictional.
This righteousness was manifested with the coming of the God/Man. The righteousness of God that is being revealed in 1:15-18 is in 3:21 declared to be manifested. How this righteousness is manifested is next revealed.
[1] (Warren Wiersbe, Key Words of the Christian Life, Lincoln: Back to the Bible, 1982, pages 55, 56, 58)
[2] F. F. Bruce outlined much of the book of Romans based on the theme of the righteousness of God “1. The Theme of the Gospel: The Righteousness of God Revealed (1:16-17)” (F. F. Bruce, Romans: An Introduction and Commentary, vol. 6 [Downers Grove, IL: InterVarsity Press, 1985], 83) “2. Sin and Retribution: The Universal Need Diagnosed (1:18-3:20). Before Paul elaborates further the manner in which God’s way of righteousness is set forth in the gospel, he shows why it is so urgently necessary that the way to get right with God should be known.” (ibid., 88). “3. The Way of Righteousness: The Universal Need Met (3:21-5:21) (ibid., 105)” “4. The Way of Holiness (6:1-8:39)” (ibid., 148). “In this section of Romans, he tells us more clearly than anywhere else how he found the law so inadequate as a way to secure a righteous standing before God” (ibid.,148). John A. Witmer in his introduction discusses “the theme of the work. In the simplest and most general terms, it is ‘the gospel’ (1:16). More specifically it is ‘a righteousness from God’ which ‘is revealed’ in that gospel and is understood and appropriated ‘by faith from first to last’” (1:17) (John A. Witmer, “Romans”, John F. Walvoord and Roy B. Zuck, eds. Bible Knowledge Commentary [Colorado Springs: David Cook, 1983], 437. Witmer developed his theme with this outline: “God’s Righteousness Revealed in Condemnation (1:18-3:20) .... God’s Righteousness Revealed in Justification (3:21-31) ... God’s Righteousness Revealed in Sanctification (chaps 6-8) .... God’s Righteousness Revealed in Sovereign Choice (chaps. 9-11) .... God’s Righteousness Revealed in Transformed Living (12:1-15:13)” (ibid., 438). D. Edmond Hiebert similarly outlined the book of Romans. Hiebert divided Romans into three major Parts: “Part I Doctrinal (1:8-8:39) The Righteousness of God Revealed in the Gospel” (D. Edmond Hiebert, An Introduction to the New Testament, vol. 2, The Pauline Epistles [Winona Lake: BMH, 1954] 183). Hiebert outlined Part I emphasizing the righteousness of God: “I. The Need for Righteousness Because of Universal Sin (1:18-3:20). II. The Righteousness of God in Justification (3:21-5:21). III. The Righteousness of God in Sanctification (6:1-8:39)” (ibid.,183-187). Hiebert entitled “Part II: Dispensational (9:1-11:36) The Righteousness of God Harmonized with His Dealings with Israel and Mankind” (ibid., 190). Lastly, Hiebert entitled “Part III: Practical (12:1-15:13) The Righteousness of God applied to the Daily Life of the Believer” (ibid., 193). Everett F. Harrison also outlined the book of Romans based on the righteousness of God (Everett F. Harrison, “Romans”, ed., Frank E. Gaebelein in The Expositor’s Bible Commentary, vol. 10 (Romans-Galatians) [Grand Rapids: Zondervan Publishing House, 1976], 12-13). Thomas R. Schreiner likewise outlined Romans emphasizing the righteousness of God (Thomas R. Schreiner, “Romans”, Moises Silva, ed., Baker Exegetical Commentary on the New Testament [Grand Rapids: Baker Books, 1998], 25-27).
[3] D. A. Carson, “Atonement in Romans 3:21-26” in The Glory of The Atonement, 134.