Romans 4:8

To whom. Textual evidence is divided (cf. p. 10) between this and the reading “of whom,” “whose.” The latter reading makes possible the translation, “Blessed is the man of whose sin the Lord will not take account.”

Will not impute sin. That is, the Lord will not charge or reckon his sin against him. This is the negative side of justification, the forgiving of past sin. The positive side, as expressed in vs. 3, 5, 6, 9, 11,22, is the imputing of righteousness. The two are inseparable. To emphasize only the first, to think of justification as only pardon and forgiveness, may rob this experience of some of its reconciling and life-giving power.

The positive realization that God has not only forgiven me but has also imputed to me the righteousness of Christ fills me not only with gratitude but also with hope and aspiration for the future. God is concerned not simply with my forgiveness but with my restoration of fellowship with Him. To think of justification as simply pardon is perhaps to look too much to the past. God wishes me to know that He has not only forgiven me but is also prepared to treat me as if I had never sinned (see SC 62). My past will not be held against me. From now on I am to be treated as a friend, even as a son (1 John 3:1,2). Thus He gives me a fresh, new start. He has done everything possible for my complete reconciliation. And this awareness by faith of the meaning of the experience of justification inspires me with courage and determination for the future. I know that the perfect character of Christ, which has been imputed to me in justification, may from now on be imparted to me in sanctification, to transform my character into one like His. Thus, while justification deals primarily with the past, it represents not only the end of a life of alienation and rebellion but also, and even more importantly, the beginning of a new life of love and obedience.

The evangelical Heidelberg Catechism, first published in 1563, explains justification in these words: “How art thou righteous before God? Answer. Only by true faith in Jesus Christ; that is, although my conscience accuse me that I have grievously sinned against all the commandments of God, and have never kept any of them, and that I am still prone always to all evil, yet God, without any merit of mine, of mere grace, grants and imputes to me the perfect satisfaction, righteousness, and holiness of Christ, as if I had never committed nor had any sin, and had myself accomplished all the obedience which Christ has fulfilled for me, if only I accept such benefit with a believing heart.” Compare EGW Supplementary Material on Rom. 4:3-5.