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Download this outline here:

Clearing the Ledger- Understanding Forgiveness and Non-Imputation in Salvation.pdf

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Problem Stated:

Reconciling 2 Corinthians 5:19's concept of "non-imputation" with passages suggesting "forgiveness."

• Central Question:

  "How can we be forgiven of something that isn't imputed (charged against us)?"

Key Premise (Clarifying Terminology):

• Forgiveness and Non-imputation essentially refer to the same act:
  • Non-imputation: A legal or judicial decision not to charge sins against someone.
  • Forgiveness: A relational or personal decision to release a debt or offense (literally, to "send away" sins).
  • In effect, they are the same thing from a different viewpoint. Non-imputation is forgiveness, but forgiveness emphasizes the relational or personal aspect rather than the legal or judicial decision.
  • Therefore, one need not ask, “How can we be forgiven of something that isn't imputed (charged against us)?” Rather, we consider it this way, “if a legal judgment has been made then a personal decision was also made, one is non-imputation, the other is forgiveness.”
• However, neither forgiveness nor non-imputation is the same as justification.
  • Justification means to be declared or made positively righteous, not merely having sins removed.

Summary:

• Forgiveness/Non-imputation: negative (no charges)
• Justification: positive (given righteousness)

I. Non-Imputation Explained (2 Cor. 5:19):

• God reconciled the world unto Himself by:
  • Not imputing (charging) their trespasses unto them.
  • This is a universal, gracious act made possible by Christ's blood (2 Cor. 5:21).
  • It provides an open door of reconciliation to all mankind.
• However, reconciliation must be personally received (2 Cor. 5:20):
  • "Be ye reconciled to God."
  • He reconciled the world “unto Himself” but you must be reconciled “unto Him”
  • Until personally appropriated by faith, non-imputation is potential rather than fully realized personally.

II. Forgiveness and Non-Imputation in Scripture (Col. 1:14, 2:13):

• Forgiveness (Greek: aphesis) literally means "sent away":
  • Colossians 1:14: "In whom we have redemption through his blood, even the forgiveness of sins." - The “we” here is Israel.
  • Colossians 2:13: “having forgiven you all trespasses” - The “you” is the gentiles.
• Forgiveness as the Basis of Non-Imputation:
  • God does not impute sin precisely because He has forgiven it (sent it away).
  • The debt (sin) is removed judicially (non-imputation) and relationally (forgiveness).

III. Universal vs. Particular Non-Imputation:

A. Universal Non-Imputation (Body of Christ):

• We have universal, unconditional non-imputation of sins through faith in Christ’s blood:
  • No sin—past, present, or future—is ever charged against the believer's account (Col. 2:13).
  • This unconditional status flows directly from Christ’s complete sacrifice.

B. Particular Non-Imputation (Israel under Law):

• Israel had a conditional or particular non-imputation:
  • Achieved through specific sacrifices prescribed by the Law.
  • Sins of commission (actual violations) could be covered by sacrifices.
  • Sins of omission (failing to fulfill positive commands like firstfruits, tithes, etc.) could remain charged unless rectified. There was no sacrifice of an animal that could provide a judicial non-imputation. You simply had to do the act of righteousness.
  • Full righteousness required complete obedience (Deut. 6:25). Thus, even forgiven (covered) Israel remained incomplete in positive righteousness.

IV. Justification as Distinct from Forgiveness (Acts 13:38–39):