Paul understood that heaven was not like a treasure chest that was waiting for someone to discover it. Paul emphasized the importance of pursuing things on earth that would result in a prize or crown in heaven (Philippians 3:14, 1 Corinthians 9:25, 2 Timothy 4:8). As he concluded his letter to the Philippians, Paul stated, “Finally, brethren, whatsoever things are true, whatsoever things are honest, whatsoever things are just, whatsoever things are pure, whatsoever things are lovely, whatsoever things are of good report; if there be any virtue, and if there be any praise, think on these things” (Philippians 4:8). The Greek word Paul used that is translated think, logizomai (log-id’-zom-ahee) means “to take an inventory that is estimate” (G3049).

Paul’s list of things to think about had to do with the process of imputation. Paul talked about believers being imputed with Christ’s righteousness in his letter to the Romans. Speaking of Abraham, who believed God and it was counted to him for righteousness, Paul said, “And being not weak in faith, he considered not his own body now dead, when he was about an hundred years old, neither yet the deadness of Sarah’s womb: he staggered not at the promise of God through unbelief; but was strong in faith, giving glory to God; and being fully persuaded that, what he had promised, he was able also to perform. And therefore it was imputed to him for righteousness” (Romans 4:19-22).

Imputation has three steps: 1) the collecting of all charges and remissions; 2) the totaling of these debits and credits; 3) the placing of the balance or credit on one’s account (G3049). If you think of faith as the PIN to Jesus’ bank account, every time we activate our faith, think about what God has promised to do for us, we get a credit for that thing placed on our account. The key to imputation is of course thinking about the right things. That’s why Paul told the Philippians to think about things that are true, honest, pure, lovely, of good report (Philippians 4:8). Paul wasn’t talking about these things in a general sense, but meant for the Philippians to think about specific incidents in which these elements of faith had been witnessed by them.

The Greek word translated true in Philippians 4:8, alethes (al-ay-thace’) means true in the sense of not concealing something. Alethes speaks of true things as “conforming to reality” (G227). What Paul may have had in mind with regards to thinking about things that are true was being genuine, not trying to sugar coat things or pretend that we are someone that we’re not. Jesus used the word alethes when he told the Samaritan woman he met at a well, “for you have had five husbands, and the one whom you now have is not your husband; in that you spoke truly” (John 4:18, NKJV). Jesus wasn’t so much concerned about the fact that the woman had been married five times, but that she told him the truth about it. Being truthful with God is one of the ways that we can get credit in heaven for being a Christian.