How does the Greek verb logizomai in Romans 4 establish imputation as a forensic accounting transaction?

In Romans 4, the Apostle Paul employs the Greek verb logizomai (λογίζομαι) eleven times to construct the biblical architecture of justification. Derived from commercial, legal, and judicial contexts, logizomai signifies "to credit," "to reckon," "to place to someone's ledger," or "to account." Citing Genesis 15:6, Paul writes: "Abraham believed God, and it was counted to him as righteousness" (elogisthē autō eis dikaiosynēn, Romans 4:3). Paul explicitly contrasts a worker whose wage is credited according to debt (kata opheilēma) with the one who does not work but believes in Him who justifies the ungodly, whose faith is credited as righteousness according to grace (kata charin). Imputation is thus an objective divine decree in heaven's courtroom, altering the believer's juridical standing forever.

What is Martin Luther's concept of the "wondrous exchange" (admirabile commercium) in 2 Corinthians 5:21?

In his 1520 treatise On the Freedom of a Christian, Martin Luther formulated the doctrine of the "wondrous exchange" (admirabile commercium), grounded in 2 Corinthians 5:21: "For our sake he made him to be sin who knew no sin, so that in him we might become the righteousness of God." In this divine transaction, an absolute double imputation occurs: our sin, guilt, and legal liability were imputed to Christ, who bore them substitutionally upon the cross and suffered their full penalty under divine wrath; simultaneously, Christ's spotless obedience and perfect righteousness are imputed to us, so that God gazes upon the believer and sees the flawless moral perfection of His beloved Son. Christ took our debt; we received His riches.

Why is the imputation of Christ's active obedience (obedientia activa) essential alongside His passive obedience for eternal life?

Confessional Reformed theology (Westminster Confession 11.1; Francis Turretin; Charles Hodge) maintains that justification requires the imputation of both Christ's passive obedience (His suffering and death) and His active obedience (His lifelong, sinless keeping of the moral law). If Christ had only rendered passive obedience, our sins would be expiated and divine wrath propitiated, returning us to a state of moral innocence (like Adam before the Fall)—forgiven, yet possessing no positive title to the reward of eternal life in the beatific vision. In the Covenant of Works, eternal life was promised only upon condition of positive, perfect obedience ("do this and live"). By His active obedience, Christ fulfills that covenant as the Last Adam on our behalf, securing an eternal inheritance that is legally credited to our account.

What is Imputed Righteousness?

Quick Summary

Imputed Righteousness is the theological doctrine that God legally credits the perfect righteousness of Jesus Christ to the account of a believer through faith. It is not an internal moral change (sanctification) but a forensic declaration where God treats the sinner as righteous based on Christ’s obedience, satisfying the demands of the law (Romans 4:3, 2 Corinthians 5:21).

Imputed Righteousness is the biblical doctrine that explains how sinful human beings can stand accepted and justified before a holy God. At its core, it teaches that believers are declared righteous not because of anything they have done or become, but because the perfect righteousness of Jesus Christ is legally credited to them. This is not an internal transformation produced within the believer, nor is it a righteousness gradually earned through moral improvement. It is, as the Reformers termed it, an Alien Righteousness (Iustitia Aliena)—a righteousness belonging properly to Christ, yet forensically (legally) reckoned to the believer through faith alone.

The Theological Necessity: The Standard of Perfection

The need for imputed righteousness arises from the unyielding nature of God’s law and the fallen condition of humanity. God’s law does not merely require external conformity but perfect obedience that flows from a pure heart. Jesus makes this explicitly clear in the Sermon on the Mount: “You therefore must be perfect, as your heavenly Father is perfect” (Matthew 5:48). This statement is not an abstract ideal but a declaration of the true standard of divine justice.

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Earlier in the same discourse, Jesus insists that unless one’s righteousness exceeds that of the scribes and Pharisees—who represented the highest level of visible religious discipline—entrance into the kingdom of heaven is impossible (Matthew 5:20).

Jesus then exposes the deeper reach of the law by addressing inward attitudes such as anger and lust, showing that sin is a matter of desire and intention, not just action (Matthew 5:21–28). Under this standard, all stand condemned. Scripture affirms this universal failure with uncompromising clarity: “There is no one righteous, not even one” (Romans 3:10). Even humanity’s best efforts at moral obedience are described by Isaiah as “polluted garments” (Isaiah 64:6). The problem is not a lack of effort but a lack of perfection.

The Material Basis: Active and Passive Obedience

Because God is just, He cannot simply ignore sin or lower His standard. The law must be satisfied. This is where the work of Christ becomes central. Jesus did not merely come to die; He came to live under the law in perfect obedience. Scripture teaches that Christ was “born under the law, to redeem those who were under the law” (Galatians 4:4–5). Throughout His life, He fulfilled every requirement of God’s law in thought, word, and deed. This lifelong perfection is known theologically as Christ’s Active Obedience, and it is the positive righteousness that is imputed to the believer.

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At the cross, Christ also bore the penalty that the law pronounces against sinners. Paul writes, “Christ redeemed us from the curse of the law by becoming a curse for us” (Galatians 3:13). This suffering and death for sin is His Passive Obedience. Together, Christ’s obedient life (Active) and atoning death (Passive) fully satisfy the demands of God’s justice. Nothing remains unpaid, and nothing is lacking.

The Mechanism: Double Imputation

The heart of imputed righteousness is found in the “Great Exchange,” technically known as Double Imputation. As the Apostle Paul writes: “For our sake he made him to be sin who knew no sin, so that in him we might become the righteousness of God” (2 Corinthians 5:21).

Our Sin to Christ: Christ, who was sinless, was treated legally as if He were the sinner.
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His Righteousness to Us: Believers are treated legally as if they were Christ.

This is not a moral transformation at the moment of justification, but a legal declaration. God counts the believer as righteous because Christ’s righteousness has been credited to their account.

Faith as Instrument and the Distinction from Sanctification

This crediting is described in Scripture using accounting language. Paul repeatedly uses the term logizomai (“reckoned” or “counted”) in Romans 4, drawing on the example of Abraham: “Abraham believed God, and it was counted to him as righteousness” (Romans 4:3). Faith itself is not the righteousness that justifies; rather, faith is the instrumental cause by which righteousness is received. Paul is explicit that justification comes “through faith in Jesus Christ for all who believe” (Romans 3:22). Faith does not earn righteousness; it receives what God freely gives.

This legal act of justification must be carefully distinguished from Sanctification. Justification concerns a believer’s standing before God (Imputed Righteousness), while Sanctification concerns the believer’s internal growth in holiness (Infused Grace). Having Christ’s righteousness imputed does not mean that a believer instantly lives righteously in practice.

It means that, despite ongoing sin, the believer is declared righteous in God’s court. Paul captures this distinction when he says that Christ “became for us wisdom from God, that is, our righteousness and sanctification and redemption” (1 Corinthians 1:30). The righteousness that justifies is complete and unchanging, while sanctification is progressive.

Assurance in the Wedding Garment

Because justification is based entirely on Christ’s righteousness and not on human performance, it provides true assurance. God does not justify believers because He foresees their improvement, but because He sees them clothed in Christ. This truth is powerfully illustrated in Jesus’ parable of the wedding banquet. The guests, gathered from the streets, include both the bad and the good, yet all are required to wear the wedding garment provided by the king (Matthew 22:10–12).

Acceptance at the feast depends not on the guests’ own clothing, but entirely on the garment given to them. In the same way, the believer stands before God not trusting in personal holiness, moral effort, or religious achievement, but resting wholly in the perfect, imputed righteousness of Jesus Christ—received by faith, secured by the cross, and upheld by God’s unchanging justice.

schoolTheological & Historical Analysis

Frequently Asked Questions

Scholarly examination of the primary theological, historical, and biblical inquiries addressed in this guide.

What is the biblical and theological meaning of the doctrine of imputed righteousness (imputatio iustitiae)?

Imputed righteousness (Latin: imputatio iustitiae) is the central forensic pillar of the Christian doctrine of justification. It articulates that a guilty sinner is justified before God's holy tribunal not on the basis of any intrinsic righteousness, moral improvement, or good deeds wrought within the sinner, but solely because the perfect, alien righteousness of Jesus Christ (iustitia aliena) is legally credited, reckoned, and assigned to the believer's legal account through faith alone. In justification, God does not declare someone righteous because they have become personally holy (which is sanctification); rather, God declares them righteous while they are in themselves ungodly (Romans 4:5), because Christ's spotless righteousness covers them like a flawless garment.

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