> Download these notes in PDF here: https://www.studyyourbible.org/topical/doctrine/a-little-bit-of-this-a-little-bit-of-that/handouts/clearing-the-ledger-understanding-forgiveness-and-non-imputation-in-salvation/

**Clearing the Ledger: Understanding Forgiveness and Non-Imputation in Salvation**

*Series: A Little Bit of This…A Little Bit of That*

*Dr. Randy White \| RandyWhiteMinistries.org*

# **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):**

- Acts 13:38-39 explicitly distinguishes forgiveness from justification:

  - Forgiveness is universal ("all forgiven").

  - Justification (being declared righteous) is conditional ("all that believe are justified").

Important distinction:

- **Forgiveness:** sins no longer charged (negative).

- **Justification:** positively declared righteous.

# **V. Non-Imputation vs. Justification Clearly Illustrated (Romans 5:13–14, 17):**

- **Romans 5:13-14:**

  - Before the Law, sin existed but was **not imputed** (no legal charges formally made).

  - Yet, death still reigned, proving death is not the result of individually imputed sins but from being "in Adam."

- **Romans 5:17:**

  - Life comes explicitly from the "gift of righteousness" (justification).

  - Justification, therefore, is **distinct** from mere forgiveness/non-imputation—it provides the positive righteousness required for eternal life.

# **VI. The Logical Sequence Clarified:**

Here's a clear sequence distinguishing and connecting forgiveness, non-imputation, and justification:

| **Step** | **Concept** | **Meaning/Description** | **Passage Support** |
|----|----|----|----|
| 1 | **Forgiveness** | God sends away the penalty or debt of sin (relational). | Col. 1:14, 2:13 |
| 2 | **Non-Imputation** | Sin is not charged to one’s account (judicial). | 2 Cor. 5:19; Rom. 4:8 |
| 3 | **Justification** | God positively credits righteousness (judicial). | Rom. 5:17; Acts 13:39, 2 Cor. 5:21 |

Thus, logically:

- God **forgives** (removes sin relationally),

- Therefore, He does not **impute** sin judicially,

- Finally, upon faith, He grants positive righteousness (**justification**).

# **VII. Resolution of the Original Problem:**

**"How can we be forgiven of something that wasn't imputed?"**

- The problem dissolves when we clarify definitions:

  - Forgiveness and non-imputation are not different acts, but two ways of describing the **same judicial/relational reality**.

  - Both mean no debt is charged, leaving us debt-free but not positively righteous.

- Justification, however, positively grants righteousness and is distinct from both forgiveness and non-imputation.

- Therefore, there's no contradiction:

  - You don't seek forgiveness for what isn't charged; rather, **the reason it isn't charged is precisely because it was forgiven** by Christ’s blood.

  - What remains essential is justification (the positive impartation of righteousness), which comes **upon personal faith** (Acts 13:39; Rom. 5:17).

# **VIII. Practical Implications Clearly Stated:**

- All humanity stands under non-imputation through Christ's universal reconciling work (2 Cor. 5:19).

- Individual reconciliation ("be reconciled unto God") brings positive righteousness—justification—upon personal faith.

- Thus, **salvation involves not just escaping the negative penalty of sin (forgiveness/non-imputation) but positively receiving the righteousness of God (justification).**