James. To impute,[[40]] signifies in general, to charge, reckon, or place to account, according to the different objects to which it is applied. This word, like many others, has a proper, and an improper or figurative meaning.

First: It is applied to the charging, reckoning, or placing to the account of persons and things, THAT WHICH PROPERLY BELONGS TO THEM. This I consider as its proper meaning. In this sense the word is used in the following passages. “Eli thought she, (Hannah,) had been drunken—Hanan and Mattaniah, the treasurers were counted faithful—Let a man so account of us as the ministers of Christ, and stewards of the mysteries of God—Let such an one think this, that such as we are in word by letters when we are absent, such will we be also indeed when we are present—I reckon that the sufferings of this present time are not worthy to be compared with the glory that shall be revealed in us.”[[41]] Reckoning or accounting, in the above instances, is no other than judging of persons and things according to what they are, or appear to be. To impute sin in this sense is to charge guilt upon the guilty in a judicial way, or with a view to punishment. Thus Shimei besought David that his iniquity might not be imputed to him; thus the man is pronounced blessed to whom the Lord imputeth not iniquity: and thus Paul prayed that the sin of those who deserted him might not be laid to their charge.[[42]]

In this sense the term is ordinarily used in common life. To impute treason or any other crime to a man, is the same thing as charging him with having committed it, and with a view to his being punished.

Secondly: It is applied to the charging, reckoning, or placing to the account of persons and things, THAT WHICH DOES NOT PROPERLY BELONG TO THEM, AS THOUGH IT DID. This I consider as its improper or figurative meaning. In this sense the word is used in the following passages—“And this your heave-offering shall be reckoned unto you as though it were the corn of the threshing-floor and as the fulness of the wine-press—Wherefore hidest thou thy face, and holdest me for thine enemy—If the uncircumcision keep the righteousness of the law, shall not his uncircumcision be counted for circumcision—If he hath wronged thee, or oweth thee aught, put that on mine account.”[[43]]

It is in this latter sense that I understand the term when applied to justification. “Abraham believed God, and it was counted unto him for righteousness—To him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness.” The counting, or reckoning, in these instances, is not a judging of things as they are; but as they are not, as though they were. I do not think that faith here means the righteousness of the Messiah: for it is expressly called “believing.” It means believing, however, not as a virtuous exercise of the mind which God consented to accept instead of perfect obedience, but as having respect to the promised Messiah, and so to his righteousness as the ground of acceptance.[[44]] Justification is ascribed to faith, as healing frequently is in the New Testament; not as that from which the virtue proceeds, but as that which receives from the Saviour’s fulness.

But if it were allowed that faith in these passages really means the object believed in, still this was not Abraham’s own righteousness, and could not be properly counted by him who judges of things as they are, as being so. It was reckoned unto him as if it were his; and the effects, or benefits of it were actually imparted to him: but this was all. Abraham did not become meritorious, or cease to be unworthy.

“What is it to place our righteousness in the obedience of Christ, (says Calvin,) but to affirm that hereby only we are accounted righteous; because the obedience of Christ is imputed to us AS IF IT WERE OUR OWN.”[[45]]

It is thus also that I understand the imputation of sin to Christ. He was accounted in the divine administration as if he were, or had been the sinner, that those who believe in him might be accounted as if they were, or had been righteous.

Brethren, I have done. Whether my statement be just or not, I hope it will be allowed to be explicit.

John. That it certainly is; and we thank you. Have you any other questions, brother Peter, to ask upon the subject?