Imputed means to put something to one's account, a bookkeeping term, and in Romans it refers to God crediting His righteousness to the believer while canceling the debt of sin.
In the context of Romans, Les Feldick explains that 'imputed' is a bookkeeping term meaning 'put to the account.' It pictures an unbeliever as having an unpayable debt of sin, and God, through belief in the gospel, cancels that debt and credits Christ's righteousness to the believer. This is illustrated in Philemon where Paul asks that Onesimus's debt be charged to Paul's own account.
Romans 4:5 — This verse uses the word 'counted' (imputed) to describe how faith is credited as righteousness, which is the core of the question.
The word 'imputed' (Greek: λογίζομαι) is a bookkeeping term meaning 'to put to one's account' or 'to credit.' In Romans 4:3, Paul quotes Genesis 15:6: 'Abraham believed God, and it was counted unto him for righteousness.' In Romans 4:5, he explains: 'But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness.' This shows that righteousness is credited (imputed) to the one who believes, not to the one who works. In Romans 4:6-8, Paul quotes Psalm 32:1-2, referring to the blessedness of the man unto whom God imputeth righteousness without works, 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.' This reveals that imputation involves both the non-imputation of sin (canceling the debt) and the positive imputation of righteousness (crediting righteousness to the believer's account).
Les Feldick teaches that 'imputed' is a bookkeeping term meaning 'to put to the account.' He illustrates this with Philemon 1:18, where Paul asks Philemon to charge Onesimus's debt to Paul's account (Clip 0). He explains that God's righteousness is imputed to the believer at the moment of faith—God covers the believer with His righteousness, not any of our own (Clips 1, 2, 6). Les emphasizes that this imputation is entirely by God's action; it is not based on our works but solely on our faith, and it results in God seeing Christ when He looks at the believer (Clip 4). He also teaches that before the law was given, sin was not imputed because there was no law (Clip 7), and he connects the imputed righteousness to the Old Testament pictures of the covering of Adam and Eve (Clips 3, 5).
In Philemon 1:18, Paul writes, 'If he hath wronged thee, or oweth thee ought, put that on mine account.' This is the same word used in Romans for imputed. Paul asks Philemon to put Onesimus's debt on his own account. This illustrates that imputation is a bookkeeping term—placing something on someone's account. In the same way, God places the believer's sin debt on Christ's account, and Christ's righteousness on the believer's account.
The effect is that God no longer sees the believer's sin; He sees Christ. Les says, 'God looks on you, and He looks on me, and He doesn't see Les Feldick. He doesn't see any of you by name. He sees Christ.' This is because the believer's sin was imputed to Christ, and Christ's righteousness was imputed to the believer. The believer is covered by the garments of salvation, described in Isaiah 61:10.
No. Les teaches that imputation is not based on anything we have worked for or deserved. It is strictly because of our faith in what God has said. 'By virtue of God's imputation, not of anything that we've worked for or deserve, but by the act of imputation, God has imputed to us His righteousness, simply because we believed.' This aligns with Romans 4:5, where righteousness is credited to the one who believes, not the one who works.
Les explains that before the law was given, God did not impute individual acts of transgression because there was no specific law to break. 'Sin is not imputed when there is no law' (Romans 5:13). However, they were still responsible, as death reigned from Adam to Moses. The law changed things—it made transgression defined, and thus imputation of sin became applicable.
Philemon as an Illustration of Imputed
Les uses Philemon 1:18 to show that the word imputed means 'put to the account'—Paul asked Philemon to charge Onesimus's debt to his own account, exactly how God charges our sin to Christ's account.
Imputed is a Bookkeeping Term
Les defines imputed as 'a bookkeeping term' meaning 'to put to the account,' and says that God's righteousness is imputed to us when we believe.
Covered by God's Righteousness
Les explains that the moment we believe, God by an act of imputation covers us or gives to our account His righteousness—none of ours, all of His.
The First Experienced Imputed Righteousness
Les shows that Adam was the first to experience imputed righteousness when God clothed him and Eve with coats of skins, a picture of imputed righteousness.
God Sees Christ in the Believer
Les teaches that Christ's righteousness is imputed to our account, so when God looks at a believer, He does not see them by name—He sees Christ.
Imputed Righteousness rather than 'Saved'
Les mentions that instead of just 'saved,' we could say we have been imputed righteousness, connecting it to God clothing Adam and Eve and Isaiah 61:10.
Imputation Makes a Saint
Les teaches that a saint is someone who has believed God's promise, and God imputes His righteousness to them—not because of works, but simply because of faith.
No Imputation Without Law
Les explains that before the Law, God did not impute acts of transgression because there was no law to break; sin is not imputed when there is no law.
Romans 4:5: But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness.
This verse directly defines imputation—faith is credited (counted) as righteousness to the one who does not work.
Romans 4:8: Blessed is the man to whom the Lord will not impute sin.
This verse shows the negative side of imputation—God does not charge sin to the believer's account.
Philemon 1:18: If he hath wronged thee, or oweth thee ought, put that on mine account;
Paul's request illustrates the bookkeeping meaning of impute—placing a debt on someone else's account.
Romans 5:13: (For until the law sin was in the world: but sin is not imputed when there is no law.
This verse shows that imputation of sin is tied to the existence of law.
2 Corinthians 5:21: 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.
This verse explains the exchange—Christ became sin for us so we could receive His righteousness, which Les connects to imputation.
Yes, the Greek word translated 'imputed' in Romans is also translated 'counted.' For example, Romans 4:5 says faith is 'counted for righteousness.' Les explains it is a bookkeeping term that means to put to the account.
No. Les teaches that a saint is not someone who is sinlessly perfect. Rather, a saint is someone who has believed God, and God has imputed His righteousness to them. The believer still has problems and can be defeated, but their standing before God is based on Christ's righteousness.
No. It is strictly based on faith. Les emphasizes that God imputes righteousness, not because we have worked, but simply because we have believed what God has said (Clip 6).
Watch the Teaching: Why God Imputes Righteousness Without Works — Romans 4