Did Paul Teach the Imputation of Christ’s Righteousness?
This is an unavoidable question from my last couple posts on Paul and Romans. Does the apostle Paul teach the Reformed doctrine of imputation? One might come to the conclusion that I don’t think he does, based on my post on “Perishing Apart from the Law.” And one would be correct. Sort of. It’s not so clear-cut as that, since the question is actually asking two things. So let me lay out clearly what I think, at least at this point.
First, it’s necessary to define the Reformed doctrine of the imputation of the righteousness of Christ. Here’s how I would define it:
A sinner is justified by God, not because of any merit of his own that might be brought to judgment as righteousness, but only for the sake of the righteousness of Jesus Christ laid to the sinner’s account. God, as the just judge, when he looks upon a redeemed and believing sinner, sees instead the righteousness of Christ and on that grounds alone justifies.
I think that is a satisfactory definition. If anyone has anything to add to it, feel free to comment.
So, to our question—or actually, questions, which might have very different answers:
- Does Paul teach this doctrine?
- Does Paul have this doctrine in mind when he uses the word “impute”?
I must answer “yes” to the first question and “no” to the second. I believe Paul does teach that Christ’s work of righteousness stands in place of our own before God, since we have nothing of our own to offer. However, I think Paul is talking about something else, something more general when he talks about imputation, especially in Romans 5. So there is “imputation” in the Reformed sense, and there is “imputation” in the Pauline sense, which I don’t believe are quite the same thing, but nevertheless do not exclude each other.

First the Pauline. In Romans 5:13 Paul says that sin is not imputed where there is no law. This cannot be in reference either to the accounting of Adam’s sin to fallen mankind, nor to the accounting of Christ’s righteousness to justified man. It would render the Reformed doctrine nonsensical if there were an entire stretch of generations to which imputation in the Reformed sense does not apply (to say nothing of its implications for the Gentiles, who, Paul appears to be arguing, are under the same paradigm as those generations between Adam and Moses). Therefore, it must be the imputation of man’s sin to his own account. I believe this is also the sense in which Psalm 32:1-2 (quoted in Romans 4:7-8) speaks.
For Paul, imputation is not necessarily a transfer of sin or righteousness from one account to the other. Rather, imputation is the accounting itself of the thing, regardless of where it originally came from. If your sin is imputed to you, then God holds you especially accountable for what you’ve done. You are counted as a transgressor. This is what Paul means when he says that sin is not imputed where there is no law. Yes, sin persisted during this period, and was strong enough to maintain the associated reign of death. But sin was not imputed because there was no transgression of stated commandments.1
In Romans 5:20, the law comes in through Moses so that transgression and resulting guilt might be increased. That is, with the coming of the law, sin is then imputed, thereby making the sinner accountable under the law. This is the same situation as the Gentile who was once perishing apart from the law and then learns of the law as a God-fearer (which is, by the way, what I believe Romans 7 is describing).
Similarly, when Paul says in Romans 4:3 that “Abraham believed God and it was imputed to him as righteousness,” we must not insist that “it” refers to the alien righteousness of Christ transferred to Abraham’s account, for the idea is nowhere found in the context. Rather the picture we get is as if Abraham had faith (given by God through the work of the Spirit) and in lieu of any deeds by which he might otherwise be declared righteous—indeed, Paul points out, before the law of circumcision had even been given that he might keep it—God says, “I’ll take that; consider yourself justified.”
By the means of faith then, Abraham apprehended God’s promises to him and to his seed, just as we receive the promises of God through a true and living faith in Jesus. As with Abraham, this faith itself is credited to us by God as righteousness, apart from any works of the law. This is what I believe Paul is talking about when he talks about imputation.

So what about imputation in the Reformed doctrinal sense? Does Paul teach that we are justified on the grounds of Christ’s righteousness alone? He certainly does. God’s declaration of righteousness on us is a free gift that was attained by Christ’s work alone.
And the free gift is not like the result of that one man’s sin. For the judgment following one trespass brought condemnation, but the free gift following many trespasses brought justification. For if, because of one man’s trespass, death reigned through that one man, much more will those who receive the abundance of grace and the free gift of righteousness reign in life through the one man Jesus Christ. Therefore, as one trespass led to condemnation for all men, so one act of righteousness leads to justification and life for all men.
Romans 5:16-18
Here we see Christ’s “act of righteousness” is what leads to our justification. In a Reformed theological sense, we might say that it is imputed to us. As a side, I must insist that Romans 5:18 is speaking of a single act that attains justification, otherwise it destroys the parallel to Adam’s one trespass. It is one act of righteousness that makes the whole thing possible. Imputation of Christ’s life-work not explicitly found here.
What was this single righteous act? Paul has already told us in Romans 5:8-9.
. . . but God shows his love for us in that while we were still sinners, Christ died for us. Since, therefore, we have now been justified by his blood, much more shall we be saved by him from the wrath of God.
We are justified by Christ’s blood. This does not necessarily obliterate the idea of the imputation of Christ’s active obedience, but I would say Paul makes no such distinction. Justification is more organic than taking a log entry from one roll and arbitrarily transferring it to another in order to settle the books. The key is that we are placed “in Christ.” For Romans 4-7 is Paul’s entire argument to bring us to one conclusion:
There is therefore now no condemnation for those who are in Christ Jesus.
Romans 8:1
This is the grounds for our justification. For if we are in Christ, then all that he is has become ours. That is our imputation. When we by faith receive Christ, God regards all that is Christ’s as ours, for we are in him. How are we placed in him? Romans 6 gives us this answer: by baptism, and all that it represents.
Whether Romans 6 is speaking of water baptism, or only of “spirit baptism,” or both, is a topic for another discussion, but whichever it is speaking of, this baptism is the means by which we are placed in Christ, by which we receive his righteousness to our account, and are therefore judged righteous before God.
Do you not know that all of us who have been baptized into Christ Jesus were baptized into his death? We were buried therefore with him by baptism into death, in order that, just as Christ was raised from the dead by the glory of the Father, we too might walk in newness of life. For if we have been united with him in a death like his, we shall certainly be united with him in a resurrection like his. We know that our old self was crucified with him in order that the body of sin might be brought to nothing, so that we would no longer be enslaved to sin. For one who has died has been set free from sin. Now if we have died with Christ, we believe that we will also live with him. We know that Christ, being raised from the dead, will never die again; death no longer has dominion over him. For the death he died he died to sin, once for all, but the life he lives he lives to God. So you also must consider yourselves dead to sin and alive to God in Christ Jesus.
Romans 6:3-11
Does this render the Reformed doctrine of imputation “redundant” with union with Christ? Not at all. Rather, with this understanding, imputation and forensic justification are the inevitable result of our vital union with Christ and his covenant headship. That is, union and imputation are related but distinct concepts.

It was Jonathan Edwards who said:
“The atonement worked by Jesus’ life and death is achieved by such a community of him and us that if the Father loves the Son, he must love us also.” 2
We might take this thought and apply it just as legitimately to forensic justification. If we are found “in Christ,” as Paul says, then because of that union, if the Father regards the Son as righteous, then He must justify us also.
. . . for in Christ Jesus you are all sons of God, through faith. For as many of you as were baptized into Christ have put on Christ.
Galatians 3:26-27
If we are united to Christ his righteousness must appear on our account because his account and ours are the same account.
So does Paul teach the Reformed doctrine of imputation? Yes. He just doesn’t call it that.












