Catholicism - Imputation

Imputation

When Paul explains the doctrine of justification, he cites the example of the patriarch Abraham.  He writes:

"For what does the Scripture say? ‘Abraham believed God, and it was accounted to him for righteousness’" (Rom. 4:3, citing Gen. 15:6). 

In other words, Abraham had faith, and therefore God justified him.  Abraham was still a sinner.  The rest of the history of the life of Abraham reveals that he did not always obey God.  Nevertheless, God counted him righteous because he believed in the promise God had made to him.

This is an example of imputation, which involves transferring something legally to someone’s account, to reckon something to be there. So, Paul speaks of God counting Abraham as righteous or reckoning him as righteous, even though, in and of himself, Abraham was not yet righteous. He did not have righteousness inhering in him.

[Rom 4:5-6 LSB]  But to the one who does not work, but believes upon Him who justifies the ungodly, his faith is counted as righteousness, [6]  just as David also speaks of the blessing on the man to whom God counts righteousness apart from works:

The Roman Catholic idea is that grace is infused into the soul of a person at baptism, making the person inherently righteous, so that God therefore judges him to be righteous.

Luther’s famous Latin formula simul justus et peccator. Simul is the word from which we get the English simultaneous; it means "at the same time". Justus is the Latin word for "just" or "righteous".  Et simply means "and".  Peccator means "sinner".  So, with this formula— "at the same time just and sinner" - Luther was saying that in our justification, we are at the same time righteous and sinful.

In and of ourselves, under God’s scrutiny, we still have sin. But by God’s imputation of the righteousness of Yeshua Christ to our accounts, we are considered just.

Will I be judged according to MY righteousness?  Or, will I be judged according to Yeshua's righteousness imputed onto me?  Yeah... thankfully, the latter!

[2Co 5:21 LSB]  He made Him who knew no sin to be sin on our behalf, so that we might become the righteousness of God in Him.

The good news is simply this: I can be reconciled to God. I can be justified, not on the basis of what I do, but on the basis of what has been accomplished for me by Christ.  Our sin is imputed to Yeshua and His righteousness is imputed to us.

[Rom 5:18-19 LSB]  So then as through one transgression there resulted condemnation to all men, even so through one act of righteousness there resulted justification of life to all men. [19]  For as through the one man’s disobedience the many were appointed sinners, even so through the obedience of the One [Yeshua] the many will be appointed righteous.

Rome teaches that a sinner can receive indulgences through the transfer of merit from the treasury of merit, but this transfer cannot be accomplished except by imputation.

Justification is a legal declaration, not an internal process:

[Rom 4:5-6 LSB]  But to the one who does not work, but believes upon Him who justifies the ungodly, his faith is counted as righteousness,
It's not something attainable through any action of your own, it is a free gift:
[1Co 1:30 LSB]  But by His doing you are in Christ Yeshua, who became to us wisdom from God, and righteousness and sanctification, and redemption, 

[Php 3:8-11 LSB]  More than that, I count all things to be loss because of the surpassing value of knowing Christ Yeshua my Lord, for whom I have suffered the loss of all things, and count them but rubbish so that I may gain Christ [9]  and be found in Him, not having a righteousness of my own which is from the Law, but that which is through faith in Christ, the righteousness which is from God upon faith, [10]  that I may know Him and the power of His resurrection and the fellowship of His sufferings, being conformed to His death, [11]  in order that I may attain to the resurrection from the dead.