The Apostle Paul, in his second epistle to the Corinthians, makes an assertion of unparalleled profundity: “For our sake he made him to be sin who knew no sin, so that in him we might become the righteousness of God” (2 Corinthians 5:21). This single verse in the Scriptures illuminates the biblical doctrine of imputation, the forensic exchange whereby God ascribes to sinners the perfect righteousness of Christ, while concurrently accounting to Christ the sins of those He redeems. This statement is not a careless, meaningless platitude—it forms the core, the seismic center of the very gospel itself.

This mystery of imputation unfurls the very heartbeat of God’s salvific plan: penal substitution. This doctrine beholds the sinless Christ willingly becoming sin, absorbing the full wrath of God rightfully aimed at sinful humanity, as a divine transaction of justice and mercy. Jesus, the innocent—the sui generis—bore our transgressions. We, the guilty, received His righteousness. This transaction is not a process of moral improvement, but rather an instantaneous, definitive, and eternal declaration. We stand justified before God, not by our righteousness, but by the righteousness of Christ imputed to us.

Neglect or distortion of this biblical truth gravely weakens the gospel’s message and power. Certain modern sects have ventured down this perilous path, deviating from the full weight of biblical truth. Roman Catholicism, for example, often misconstrues the doctrine of imputation, substituting it with the doctrine of infused righteousness. This theological shift asserts that through the sacraments, grace is progressively infused into the believer, enabling them to perform righteous acts and thus merit salvation. This view shifts the fulcrum from God’s grace alone to a cooperative effort between divine grace and human works.

Yet such a proposition is fundamentally flawed, as it undermines the sufficiency of Christ’s work on the cross and replaces God’s gracious imputation with a spiritual ledger of human deeds. The Council of Trent (1545-1563), a critical juncture in the Catholic Church’s history, confirmed this position, denouncing those who affirm the doctrine of imputed righteousness. Such a stance impairs the clear biblical declaration of salvation by grace through faith alone, thereby sapping the Gospel of its power and grace and effectively forbidding Roman Catholics from believing the true gospel.

Another sect straying from the doctrine of imputation is the Church of Jesus Christ of Latter-Day Saints, or Mormonism. This cult, among its many other profound heresies, propounds the notion of eternal progression, asserting that humans can achieve godhood through righteousness and obedience. The core of this belief runs contrary to the biblical doctrine of imputation, as it implies that our righteousness, rather than Christ’s, secures our standing before God.

These examples should not breed contempt for their followers but rather urgency, for the matter at hand concerns the heart of the Gospel. The doctrine of imputation is not a theological curiosity, but a powerful, life-altering reality. It is the divine transaction that secures our standing before a holy God, who, in His unfathomable love, exchanged our sin for the righteousness of His Son. Thus, we dare not treat it lightly or alter it to suit our preferences.

The message of 2 Corinthians 5:21 is not just about Christ bearing our sins—it is also about us receiving His righteousness. It tells us that our salvation is all of grace, all of Christ, and all for God’s glory. Indeed, it is a profound mystery, a gracious gift, and Christ, who stands as our substitution, is the reward we receive for His work. The doctrine of imputation fortifies our confidence in the Gospel, upholds the glory of God’s grace, and anchors our hope in the completed work of Christ. We stand justified, not by our righteousness, but by the imputed, declared righteousness of Christ alone. The gospel’s potency, its power, its very essence, resides in this unshakeable truth. We should be on our knees praising our wonderful God for His unspeakable gift.