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Double Imputation

Romans 5:12-21 Justification

Pastor Martin expounds Romans 5:12-21 and 2 Corinthians 5:21, meticulously defining and defending the doctrine of 'Double Imputation.' He explains that imputation means to reckon or credit to another's account, and in justification, God imputes Christ's perfect obedience and full satisfaction to believers. Martin argues that this is justly possible because Christ acted as the divinely appointed representative head of His people, just as Adam was the representative head of humanity. The sermon concludes by emphasizing that believers become possessors of this imputed righteousness through union with Christ, received by faith alone, offering profound assurance against condemnation.

6 illustrations in this sermon

Review of Justification's Elements and the Centrality of Imputation
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Justification as a Seven-Room House

Driving home: Now, there is a critical importance of grasping and being grounded in this biblical concept of imputation. And you ask me why? Because perhaps no part of the biblical doctrine of justification, and these parts of the def…

The Westminster Larger Catechism's definition of justification is likened to a 'large, beautiful, seven-room house,' with each room representing a rich biblical substance of the doctrine, helping to visualize its comprehensive nature.

Then we began to try to grasp the major elements of this marvelous provision using the larger catechism of the Westminster Standards as our teaching framework. That question in the larger catechism, what is justification, is answered this way. Justification is an act of God's free grace unto sinners in which he pardons all sin. All of their sins accepts and accounts their persons as righteous in his sight, not for anything wrought in them or done by them, but only for the perfect obedience and full satisfaction of Christ by God imputed to them and received by faith alone. And I said, I like to...

Question 1: What Does 'Impute' Mean?
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Paul and Onesimus's Debt

In this part of the sermon: He defines 'impute' as to reckon or credit to another's account, illustrating its meaning with Old Testament examples (Leviticus, Psalm 32) and New Testament Greek words…

The story from Philemon where Paul tells Philemon to 'put that on my account' if Onesimus owes anything, serves as a clear, commercial illustration of the word 'impute' meaning to charge to one's account.

And the second Greek word used only two times, elogeo, which means literally, it's a commercial term to charge to one's account. It's found in Romans 5 and verse 3. Verse 13, for until the law, sin was in the world, but sin is not imputed. Sin is not charged as specific law-breaking when there is no law. And then we have a beautiful illustration of it in its second usage, and that's in the book of Philemon. In the book of Philemon, after Timothy and Titus, you have Paul's word to Philemon about this runaway slave, Onesimus, who was a slave to Jesus, who's been converted. But if he has wronged ...

26:22 - 27:21 Read in full sermon
Question 3: How Can God Justly Impute Another's Righteousness?
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God's Belt on Adam

In this part of the sermon: He addresses the justice of imputation by turning to Romans 5:12-21, explaining that God can justly impute Christ's righteousness because Jesus was the divinely appointed…

The Puritan Goodwin's description of God putting a 'belt on Adam and he hung us all on that belt' illustrates the concept of Adam's federal headship and how humanity fell in him.

Because of what Adam did, the many, the all, are brought into a state of sin, condemnation, and death. How? Because God sovereignly chose that Adam should stand as the head and the representative of the, the entire human race, as the old Puritan, Goodwin, described it. God put a belt on Adam and he hung us all on that belt.

43:43 - 44:12 Read in full sermon
Luther's Paradox and Toplady's Hymn
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Luther's 'Simultaneously Sinner and Saint'

Driving home: He said out of myself and in Christ. I am not a sinner. God sees no sin in me. He sees all of my sins. Pardon. He sees the perfect obedience of his son that warrants his full acceptance now and for all eternity out of my…

Martin quotes Martin Luther's paradoxical statement, 'out of myself and in Christ, I am not a sinner... out of Christ and in myself, I am still a sinner,' to explain the believer's dual reality of being justified yet still struggling with indwelling sin.

How can God justly put to our account the righteousness wrought by another? It's because the another acted on our behalf. Luther was known to speak. Paradoxical things.

59:02 - 59:17 Read in full sermon
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Toplady's Hymn on Imputation

Driving home: Payment God cannot twice demand. First at my bleeding sureties hand and then again at mine.

An extended quotation from Augustus Toplady's hymn, 'From Whence This Fear and Unbelief,' is used to beautifully articulate the comfort and assurance derived from Christ's complete atonement and the imputation of His righteousness.

And that's reality and you and I must learn to come to grips with it or we will never know. And that's reality and you and I must learn to come to grips with it or we will never know. And that's reality and you and I must learn to come to grips with it or we will never know. There's a lovely hymn of top lady.

60:12 - 60:27 Read in full sermon
Pastoral Exhortation and Concluding Prayer
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Owen's Pulpit Pounding

In this part of the sermon: He expresses bewilderment at those who undermine imputation, emphasizing the profound comfort it offers to a smiting conscience. He exhorts listeners to run to Christ, cling to…

Martin recounts John Owen's strong conviction about justification, noting Owen's intensity in discussing it, and then humorously refers to his own accidental pulpit pounding, emphasizing the passion for this doctrine.

I have to wonder have they ever felt the pangs of an accusing conscience. Owen was careful to say in his massive work on justification. Never really been answered. In my judgment.

62:08 - 62:22 Read in full sermon