A.

The Nonimputation of Sin

1) We begin with the words of the
rejoicing psalmist: "Blessed is the man
to whom the LORD imputes no iniquity"
(32:2). In Paul's discussion of justification
in Romans, he quotes these
words thus: "Blessed is the man to
whom the Lord will not impute sin"
(4:8 KJv). This nonimputation of sin may
also be called the nonreckoning of sin
or the nonaccounting of sin.t- This
means that although sins are still there,
God does not hold them against us. 5:19-"God was in Christ, reconciling
the world unto himself, not imputing
their trespasses against them" (KJv).
This nonimputation of sin stands at the
very center of God's act of salvation
through Jesus Christ.
2) We cannot pretend sins are
not there-and surely God makes no
such pretense-but they are not
charged to our account. We may shudder
at some thought of a heavenly
account book, with column upon column
of entries against us, and sense the
horror of God's coming condemnation.
But, praise God, the record is clear;
there are no such entries. Somehow,
somewhere, they have all been removed.
3) The nonimputation of sins also means
the forgiveness of sins. Paul's quotation
from Psalm 32 (above) actually mentions
forgiveness first: "Blessed are
those whose iniquities are forgiven, and
whose sins are covered" (Rom. 4:7).
This, then, is followed by the statement
about not imputing sins.!? Hence forgiveness
is the same as nonimputation,
though the latter term does help to give
the concept of forgiveness further clarification.
r! On the other hand, the
beauty of the word forgiveness is its
deeply personal quality.
4) In all such Old Testament passages
forgiveness is truly the nonimputation
of sins, and this truth is conveyed
through the imagery of blotting out, not
remembering, passing over, casting into
the depths of the ocean.
5) God does not
impute our sins to us; He freely forgives.
But only those who are truly
repentant can receive this forgiveness
(recall the words about repentance and
forgiveness in the words of Christ and
Peter).( The Pharisee represents, according
to Jesus, those who "trusted in themselves
that they were righteous,"
hence, justified themselves ("God, I
thank thee that I am not like other
men"). However, the tax collector in
contrition cried out, "God, be merciful
to me a sinner!" "This man," said
Jesus, "went down to his house justified
rather than the other." It was the
tax collector's repentance and humbleness
of spirit that led to his justification,
even God's forgiveness. His
sins were not imputed to him; he, not
the Pharisee, was righteous before
God.B)