Grace Bible Church
Pastor Teacher
Robert R. McLaughlin
The Doctrine of Imputations.

We are looking at the Doctrine of Divine Imputations.

Point 1. Definition: Imputation is used as an act of God whereby either condemnation or blessing is ascribed, attributed, reckoned, given, or imposed on the human race.

Point 2. There are three factors in imputation – the source, the nature, the recipient.

  1. The source, which is God Himself.
    b. The nature of the imputation–which refers to what is being imputed.
    c. The recipient of the imputation–which in our study refers to a human being in a specific status quo.

Under this point there are also two different categories of imputations: The first category of imputations is known as Real imputations, the second category are called judicial imputations. A real imputation means that there is something in us that has a relationship between what is being imputed and where it is being imputed to. In other words, there is a home or an affinity or a resemblance between that which is being imputed and where it is being imputed to.

Real imputations include:

  1. human life to the soul. The soul is a place that God imputed life to —- there is a home for life, that is the soul.
    2. Adam’s original sin to the old sin nature. Adams sin has a home or a target where it is comfortable with, the OSN.
    3. Eternal life to the human spirit. The human spirit is that part of man that God created where He impute eternal life to because it has been created to handle that type of lie, an unlimited capacity within man.
    4. Blessings in time to the perfect righteousness in man. +R is used to being blessed.
    5. Blessings in eternity to the resurrection body. The resurrection body created by God can handle blessings for all of eternity, unlike the human body with its limited capacity.

Then there are judicial imputations which have nothing to do with where they are being imputed to. For example, our sins imputed to the Lord Jesus Christ and His righteousness imputed to us.

Point 3. The Working Equation of the Plan of God when it comes to Divine Imputations.

Wednesday evening I introduced the importance of this principle that each imputation demands a divine solution.

And the main principle behind this point that we noted is that Every imputation has a divine solution which is found in the word of God.

The equations I gave were based upon three letters = X + Y + Z.
X radical stands for God’s will for the unbeliever.
Y radical contains God’s plan for the believer to receive blessings in time which glorify God.
Z radical contains God’s plan for the mature believer.

Here is the first equation.

X [I. of H.L. + I of AOS = P1 + D = H1] + (I of EL)

This is God’s plan for all unbelievers.

X radical contains God’s will for the unbeliever.

The imputation of human life plus the imputation of Adam’s original sin to the old sin nature, both occurring simultaneously at birth equals the first potential: that being condemned we have the potential of salvation.This potential plus doctrine, here specifically the Gospel, equals the first hope: absolute confidence that once we believe in Christ we will have eternal life. The plus outside of the bracket is the point of faith in Christ when God the Father imputes eternal life to the human spirit created by God the Holy Spirit (regeneration).

Then next, there is Y radical = Y (God’s plan is based upon) [JI#1 + JI#2 = P2 + D = H2] which is the (I of BT)

This is God’s plan for all believers to receive blessings in time which glorify God.

Judicial imputation number one is the imputation of all the personal sins of the human race to Christ on the cross, plus judicial imputation number two, the imputation of God’s perfect righteousness to the believer at salvation. This equals the second potential: executing God’s the PPOG for the Church-age. Because we have the Judicial imputation #2 which is +R that sets us for logistical grace support which can result in blessing.

That’s the principle of MAT 6:25-34, the don’t worry passages but just seek the Kingdom of God first and all things will be added to you.  Logistical grace is our equal opportunity under election to fulfill the predesigned plan of God. This potential plus doctrine equals the second hope: absolute confidence that at the point of maturity we will receive escrow blessings beyond our wildest imaginations from the justice of God, which glorify God. The “+” outside of the bracket is the point of spiritual maturity when we receive these blessings.

Then there’s Z radical – Z [IEL + IBT = P3 + D = H3] = Blessings in eternity at the JSOC.

Z radical contains God’s plan for the mature believer. The imputation of eternal life plus the imputation of blessings in time equals the third potential: to be rewarded at the Judgment Seat of Christ. This potential plus the pertinent doctrine gives us the third hope: absolute confidence that we will receive the most fantastic eternal rewards and blessings at the Judgment Seat of Christ. There are a number of passages where these three different hopes are used.

ROM 5:1-5, Therefore having been justified by faith, we have peace with God through our Lord Jesus Christ, through whom also we have obtained our introduction by faith into this grace in which we stand; and we exult in hope [H1 or the elpis, the absolute confidence] of the glory of God. And not only this, but we also exult in our tribulations, knowing that tribulation brings about perseverance; and perseverance, proven character; and proven character, hope; and hope [H2 elpis – having this absolute confidence that comes from applying the divine solutions] does not disappoint, because the love of God has been poured out within our hearts through the Holy Spirit who was given to us.

ROM 8:24, For in hope we have been saved [that is H1], but hope that is seen is not hope; that we have should not have to be proven, should it?

But if we have the confidence of H1 or H2 or H3, we bring glory to God because we believe in the divine solutions that He has given us!

This principle of hope, not I hope so, but elpis, the absolute confidence, is described for us in ROM 12:10-12 where it says Be devoted to one another in brotherly love; give preference to one another in honor;

ROM 12:11-12, not lagging behind in diligence, fervent in spirit, serving the Lord; rejoicing in hope [being happy whether it is [H1, H2 or H3,] persevering in tribulation, devoted to prayer,

ROM 15:4 For whatever was written in earlier times was written for our instruction, that through perseverance and the encouragement of the Scriptures we might have hope [H2 and H3].

ROM 15:13, God is called the God of hope, Now may the God of hope fill you with all joy and peace in believing, that you may abound in hope [H2 and H3] by the power of the Holy Spirit.

How important is this hope, well look at where hope rates in 1CO 13:13, But now abide faith, hope, love, these three; but the greatest of these is love. As you can see, hope, or elpis, the absolute confidence we need is very under-rated and not really known as it should be. Think about it, we are very familiar with the importance of faith….it is that which is the basis of Christianity; EPH 2:8-9. And we understand the importance of love, it is who God is as it says 1JO 4:8 God is love. But how many believers are really familiar with the importance of understanding hope!

2CO 3:12, this hope gives us the absolute confidence in what and how we speak; “Having therefore such a hope, we use great boldness in our speech,”

EPH 1:18 I pray that the eyes of your heart may be enlightened, so that you may know what is the hope of His calling, what are the riches of the glory of His inheritance in the saints,

EPH 4:4 There is one body and one Spirit, just as also you were called in one hope of your calling;

Over and over again this hope gives us the absolute confidence of what we have been called to.

PHI 1:20-21,  according to my earnest expectation and hope, that I shall not be put to shame in anything, but that with all boldness, Christ shall even now, as always, be exalted in my body, whether by life or by death. For to me, to live is Christ, and to die is gain.

The third Hope, H3 is found in COL 1:3-5, We give thanks to God, the Father of our Lord Jesus Christ, praying always for you, since we heard of your faith in Christ Jesus and the love which you have for all the saints; because of the hope laid up for you [where?] in heaven, of which you previously heard in the word of truth, the gospel,

Notice that hope is also related to the mystery doctrine of the Church-age in COL 1:27, to whom God willed to make known what is the riches of the glory of this mystery among the Gentiles, which is Christ in you, the hope of glory [all three hopes, salvation, blessings in time, blessings in the eternal state]. This hope is also related to the Rapture in TIT 2:13, Looking for the blessed hope and the appearing of the glory of our great God and Savior, Christ Jesus;

HEB 3:6, but Christ was faithful as a Son over His house whose house we are, if we hold fast our confidence and the boast of our hope [H1, H2 and H3] firm until the end.

This hope also gives us the assurance that we need and desire in HEB 6:11, And we desire that each one of you show the same diligence so as to realize the full assurance of hope until the end,

HEB 6:18-19, in order that by two unchangeable things, in which it is impossible for God to lie, we may have strong encouragement, we who have fled for refuge in laying hold of the hope set before us. This hope we have as an anchor of the soul, a hope both sure and steadfast and one which enters within the veil,

HEB 10:23, Let us hold fast the confession of our hope without wavering, for He who promised is faithful;

That, my friends proves the importance of hope! It is God’s plan for all unbelievers. These hopes are the anchors for momentum in the Christian life. These hopes, when acquired, give great confidence toward the present and the future.

Point 4. Imputation as it relates to Selection and Election.

Since God knew in eternity past that you were going to be a member of the human race, and He knew simultaneously in His omniscience that you would believe in Jesus Christ, God selected you before He elected you. Selection must precede election. Selection is a technical term related to the divine imputation of human life and Adam’s original sin at the point of physical birth. God is the inventor of human life, just as He is the creator. The point is that selection begins at your physical birth when God imputes to your soul human life just like election begins for you at your spiritual birth, when God imputes to you eternal life. And so remember those different translations I gave you concerning this principle of selection such as ISA 44:2.

ISA 44:2, “Thus says the Lord who made you And formed you from the womb, who will help you, ‘Do not fear, O Jacob My servant; And you Jeshurun whom I have chosen.’”

When it says the Lord made you and formed you from the womb the phrase from the womb is mi beten is translated not in the womb, but out from the womb or even ever since your birth. This is why the HCSB (Hebrew Christian Standard Bible says ISA 44:2, This is the word of the Lord your Maker who shaped you from birth;

The point that I want to see is that selection begins at your physical birth when God imputes to your soul human life just like election begins for you at your spiritual birth, when God imputes to you eternal life. So it is vital for you to understand when your first imputation began it was at your physical birth not your conception. Now, this means that every member of the human race has been selected by God to be alive and that God has a purpose for their life. However, there’s a tremendous difference between a purpose and a destiny…just like there’s a tremendous difference between selection and election.

At selection, you have a purpose, 2PE 3:9.
At election, you have a destiny, EPH 1:5.

Because of the character and nature of God and the imputation of sin at birth, God must provide salvation for everyone to whom He gives soul life to at birth. Therefore, He provides redemption for all. This is called the doctrine of the unlimited atonement. And though I have stated this principle many times, it could never be over-stated.

For God to impute Adam’s original sin to our genetically formed OSN that was given to us by God and then He condemned us at birth because of that and then not to provide salvation for everyone is to say that God is unfair and unjust. It is a direct attack upon the character and nature of God. It is to agree with Satan that God is not just and He is not fair nor is He a God of love. However, God is just and He is fair and He is a God of love which is why He provides salvation for every member of the human race which is called theologically the doctrine of the unlimited atonement. In other words once God imputes to you human life you fall under the doctrine of selection and from then on His desire for you is to fall under the doctrine of election.

ISA 44:24, “Thus says the Lord [Jehovah], your redeemer, the One who formed you [again the phrase is mi beten] outside or out from the womb, `I, the Lord, am the maker of all things, Stretching out the heavens by Myself, And spreading out the earth all alone,”

He is the redeemer and the maker of all things. Therefore, under selection, He provides salvation for the entire human race. So, only God has the power to create human life, a power He has not delegated to anyone else. It is the epitome of arrogance to think we have the power to bring forth human life. I mean two twelve year olds can have sex and the female can conceive but only God can give that fetus life. Man’s ability is limited to the formation or creation of biological life in the womb. However, human life does not exist until God creates soul life and imputes it to biological life after the fetus has left the womb.

PSA 100:3, Know that the Lord [Jesus Christ] Himself is God; it is He who has made us [the real you is your soul and that’s what He made], and not we ourselves;

He made us is a reference to the entire human race after Adam and the woman. It refers to the origin of human life, the creation of human life by God. So God makes each one of us by creating soul life and imputing it to biological life at the point of birth. Listen to what the KJ’s Bible says ISA 57:16, For I will not contend for ever, neither will I be always wroth: for the spirit should fail before me, and the souls which I have made.

Notice God made the souls not the physical body, man did that. Now you know why when you look into the mirror you see what you see. Your parents were the artist behind that reflection, unless, of course, you have had a lot of plastic surgery. And so when PSA 100:3 says, Know that the Lord Himself is God; it is He who has made us [the real you is your soul and that’s what He made], and not we ourselves; And we also know that this refers to the Lord Jesus Christ because Jesus Christ is the Creator of everything, JOH 1:3; COL 1:16; HEB 1:10.

JOH 1:3, All things came into being by Him, and apart from Him nothing came into being that has come into being.

COL 1:16, For by Him all things were created, both in the heavens and on earth, visible and invisible, whether thrones or dominions or rulers or authorities ‑ all things have been created by Him and for Him.

So, the fact that you have human life means that you have a purpose from God under selection from the sovereignty of God. I mean by His desire for you which ultimately brings Him glory, the purpose of selection and election. And this opens the door for the greatest opportunity ever known to man. Selection can be turned into election which reveals your personal sense of destiny and means that you can capitalize on your escrow blessings that are on deposit. Therefore, that any person is given a personal sense of destiny is a motivational challenge which you cannot ignore.

The purpose of the sovereignty of God at birth is followed by the personal sense of destiny of the sovereignty of God at the point of regeneration. You have been given the greatest opportunity and privileges ever conveyed to any member of the human race. Therefore, the dynamics of the ordinary life in the Church-age become extraordinary.

So, every church age believer has a double destiny: First under the PPOG. Secondly in the eternal state. Hence, the believer has a destiny for both time and eternity. We learn about our destiny only through the perception, metabolization and application of Bible doctrine. For example, through physical birth, we have a purpose in life, for God gave to us soul life when He created us and then imputed our soul-life to the human body that He decided for us.

That in itself indicates that God has a purpose for every human being. So, we must distinguish between purpose and destiny.

ISA 42:5, Thus says God the Lord, Who created the heavens and stretched them out, Who spread out the earth and its offspring, Who gives breath to the people on it, And spirit to those who walk in it,

The word breath is the Hebrew noun neshamah which means breath and when God gives breath, neshamah, the spark or life or the breath of life, He has a purpose for your life. So there is no soul life until God gives it. Therefore, the very fact that you are alive signifies that God has a purpose for your life. Through physical birth, the purpose exists. However, the purpose is meaningless without regeneration. Therefore, through physical birth, God has a purpose for your life, through regeneration or spiritual birth, God has a destiny for your life. And that destiny is designed to go with the purpose. The purpose comes from physical birth. The destiny comes from spiritual birth.

Therefore, you have a two-fold destiny.

  1. First, a destiny in time which is the execution of the PPOG.
    b. A destiny in the eternal state in which God has willed His highest and best for you as a part of your escrow blessings.
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