Imputation of Righteousness “and” Non-Imputation of Sins

In the present age, often called the dispensation of grace or the Church Age, Scripture reveals a profound shift in how God deals with human sin and righteousness. Unlike previous periods in biblical history—particularly the dispensation of Law—God is not imputing (counting) trespasses (sins) against humanity. Instead, through the finished work of Christ on the cross, He offers reconciliation to the world.

When an individual believes the gospel of the grace of God, God imputes His own righteousness to that person, justifying them apart from works. Here we will examine this truth through the lens of Scripture, focusing on the doctrine of imputation, the unique character of this current age, the non-imputation of sins, and the positive imputation of righteousness by faith alone.

Imputation is a legal and accounting concept rooted in the biblical terms “count,” “reckon,” “credit,” or “impute” (primarily the Hebrew chashab and Greek logizomai). It refers to God crediting something to a person’s account that does not inherently belong to them.

The foundational Old Testament example is Abraham:

“And he believed in the Lord; and he counted it to him for righteousness” (Genesis 15:6).

Paul expounds this in Romans 4:4-5, showing that Abraham was justified by faith, not works. He writes:

“Now to him that worketh is the reward not reckoned of grace, but of debt. But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness” (Romans 4:4-5).

David echoes the negative side of imputation in Psalm 32:1-2 (quoted in Romans 4:7-8):

“Saying, Blessed are they whose iniquities are forgiven, and whose sins are covered. Blessed is the man to whom the Lord will not impute sin.”

Imputation can therefore involve either the crediting of righteousness or not crediting sin. The New Testament applies this directly to believers in Christ, especially in the context of His substitutionary death.

Dispensations in Bible history refer to distinct periods or eras in which God administers (or “dispenses”) His dealings with humanity in specific ways. These include the dispensations of (1) Innocence, (2) Conscience, (3) Human Government, (4) Promise, (5) Law, (6) Grace, and (7) the future Kingdom.

The current dispensation, the dispensation of grace (Ephesians 3:2), began after Christ’s death, burial, and resurrection and the revelation of the mystery to the Apostle Paul. It is characterized by:

Salvation offered freely by grace through faith alone, apart from the works of the Law (Ephesians 2:8-9; Romans 3:28; Galatians 2:16).

The absence of a temple system, animal sacrifices, or national Israel as the center of God’s program (though Israel’s future restoration remains promised).

The formation of the Body of Christ, the Church, composed of Jews and Gentiles as one new man (Ephesians 2:14-16; 3:6).

God’s present dealings with the world on the basis of grace rather than Law.

Under the previous dispensation of Law, sin was imputed. The Law revealed sin, increased transgression, and brought condemnation and death (Romans 3:19-20; 5:20; 7:7-13). Temporary animal sacrifices covered sin but could never remove it or perfect the conscience (Hebrews 10:1-4, 11). In contrast, the cross of Christ provides a once-for-all, finished sacrifice (Hebrews 10:10-14). This ushers in the age of grace, where God relates to humanity differently.

The clearest statement of non-imputation in the current age is found in 2 Corinthians 5:18-19.

God has reconciled the world to Himself through Christ’s death. He is not presently imputing (counting) trespasses (sins) against humanity. The basis for this is the substitutionary work of Christ:

“For he hath made him to be sin for us, who knew no sin; that we might be made the righteousness of God in him” (2 Corinthians 5:21).

Christ bore the penalty of sin in our place. Because the debt has been fully paid, God can righteously extend reconciliation without charging sins against people during this age of grace. This does not mean universal salvation or that sin is ignored—unbelief still leaves one under condemnation — (Paul refers to those under condemnation as “children of disobedience” (Ephesians 2:2; Ephesians 5:6; Colossians 3:6)—but it means God is not actively imputing sin in the judicial sense that characterized the Law age. Instead, He is patiently offering peace and reconciliation through ambassadors of Christ who share the gospel of the grace of God and the Ministry of Reconciliation (II Corinthians 5:18-21).

This aligns with Romans 5:12-21, where the reign of sin and death through Adam is contrasted with the reign of grace and righteousness through Christ. Where sin abounded under Law, “grace abounded all the more” (Romans 5:20). The world is now under grace, not Law (Romans 6:14).

While God is not imputing sins to the world at large, individuals must personally respond to receive the benefits of reconciliation. When a person believes the gospel, God imputes His righteousness to them.

Romans 4:23-25 makes this explicit by applying Abraham’s example to all who believe:

“Now it was not written for his sake alone, that it was imputed to him; But for us also, to whom it shall be imputed, if we believe on him that raised up Jesus our Lord from the dead; Who was delivered for our offences, and was raised again for our justification” (Romans 4:23-25).

Belief here is trust in the finished work of Christ—specifically, that He died for our sins, was buried, and rose again (1 Corinthians 15:1-4). At the moment of faith, God justifies the ungodly (Romans 4:5) and imputes (counts) righteousness to their account. This is not an infusion of righteousness that makes one inherently holy in practice, but a legal declaration: the believer is positionally righteous before God because Christ’s perfect righteousness is credited to them.

Paul expresses his own desire in Philippians 3:9:

“…And be found in him, not having mine own righteousness, which is of the law, but that which is through the faith of Christ, the righteousness which is of God by faith.”

This imputed righteousness is the “gift of righteousness” that allows believers to “reign in life through the one man Jesus Christ” (Romans 5:17). It results in justification, peace with God, and no condemnation (Romans 5:1; 8:1).

The message that triggers this imputation is specifically “the gospel of the grace of God.” Paul describes his ministry in Acts 20:24.

Acts 20:24 – But none of these things move me, neither count I my life dear unto myself, so that I might finish my course with joy, and the ministry, which I have received of the Lord Jesus, to testify the gospel of the grace of God.”

This gospel centers on the death, burial, and resurrection of Christ as the complete and sufficient payment for sin (1 Corinthians 15:3-4). It is received by faith alone, apart from any works, rituals, or law-keeping (Ephesians 2:8-9; Titus 3:5). It is distinct from the “gospel of the kingdom” (Luke 1:30-33) preached during Christ’s earthly ministry and the early Acts period before the full revelation of the mystery was revealed to our Apostle Paul by Jesus Christ.

In this age of grace, the gospel is the power of God for salvation to everyone who believes (Romans 1:16). It reveals “a righteousness of God from faith to faith” (Romans 1:17). When this gospel is believed, sins are totally forgiven, and God’s righteousness is then imputed to believers.

This doctrine carries profound implications:

Eternal Security: Once justified by faith and imputed righteousness, the believer stands complete in Christ (Colossians 2:10). No further imputation of sin can occur to reverse justification.

No Condemnation: “There is therefore now no condemnation for those who are in Christ Jesus” (Romans 8:1).

Peace and Access: Believers have peace with God and access into grace (Romans 5:1-2).

Motivation for Holy Living: While works do not save or maintain salvation, the believer, now under grace, is empowered and motivated to live righteously (Romans 6:1-14; Titus 2:11-12).

Ambassadorship: Every believer is entrusted with the Ministry of Reconciliation (II Corinthians 5:18-21), called to become ambassadors for Christ and proclaim to others that God is not counting trespasses (sins) but offering righteousness by faith.

In the dispensation of grace, God has provided a glorious solution to the problem of sin through the cross of Christ. He is not imputing trespasses to the world but is reconciling it to Himself. When an individual believes the gospel of the grace of God—the good news that Christ died for our sins according to the Scriptures, was buried, and rose again—God imputes His perfect righteousness to that person. The believer is justified, forgiven, and declared righteous, not because of any merit of their own, but solely on the basis of faith in Christ’s finished work.

This truth magnifies the grace of God, humbles human pride, and provides the only solid ground for assurance and peace. As Paul declares, “For by grace are ye saved through faith; and that not of yourselves: it is the gift of God: Not of works, lest any man should boast.” (Ephesians 2:8-9). To God alone be the glory.