IMPUTATION: To reckon or attribute to someone righteousness of faith, Ro 4:1-8. Once a man’s sins are remitted, God no longer sees his past sins. Man now has a clean slate with God, as if he had never sinned. With the Holy Spirit baptism, you receive Jesus’ overcoming life. You now have been given Jesus’ divine nature before you have actually lived out that overcoming life. This is what is meant by being saved by grace and not of works (Ep 2:8,9). No one has ever done anything that has made himself worthy of having sins forgiven, and remitted, or to have the Holy Spirit given to them. God accounted to Abraham righteousness because he believed. However, this belief had no value if he did not then obey God, making manifest that his belief was genuine, (Ja 2:23,24).
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