God’s accounting system

In his letter to the Romans, Paul used Abraham’s faith to illustrate how justification works. Quoting from Genesis 15:6, Paul said, “Abraham believed God, and it was counted to him as righteousness” (Romans 4:3). The Greek word that is translated counted, logizomai (log-idˊ-zom-ahee) means “to reckon or count to someone, particularly: to put to one’s account (Romans 4:4); hence figuratively: to impute, to attribute: generally, of God’s imputing righteousness (Romans 4:6, 11)” (G3049). The thing that caused righteousness to be imputed or attributed to Abraham was him believing God. Believing God has to do with confiding belief in the truth, being persuaded of the truthfulness of God (G4102). Paul explained about Abraham’s faith:

In hope he believed against hope, that he should become the father of many nations, as he had been told, “So shall your offspring be.” He did not weaken in faith when he considered his own body, which was as good as dead (since he was about a hundred years old), or when he considered the barrenness of Sarah’s womb. No unbelief made him waver concerning the promise of God, but he grew strong in his faith as he gave glory to God, fully convinced that God was able to do what he had promised. That is why his faith was “counted to him as righteousness.” (Romans 4:18-22)

Paul said that Abraham’s faith did not weaken when he thought about how old he was or the fact that Sarah was not able to conceive a child (Romans 4:19). “No unbelief made him waver concerning the promise of God…That is why his faith was ‘counted to him as righteousness’” (Romans 4:20, 22). Unbelief is not just a lack of belief but can be a turning away from the truth such as in apostasy (G570) or an unwillingness to be persuaded, obstinacy (G543). Abraham grew strong in his faith and was “fully convinced that God was able to do what he had promised” (Romans 4:20-21).

Paul used the word logizomai eleven times in Romans Chapter 4 to emphasize the point that God has an accounting system that is used to consider sins against him. Faith is what gets measured by God to determine our right or wrong standing before him. Paul explained in his letter to the Ephesians that faith is not something that we can produce on our own, it is a gift from God. Paul said, “For by grace you have been saved through faith. And this is not your own doing; it is the gift of God, not a result of works, so that no one may boast” (Ephesians 2:8-9). Paul indicated that the heart is where faith originates, stating, “For with the heart one believes and is justified, and with the mouth one confesses and is saved” (Romans 10:10). Paul also said, “faith comes from hearing and hearing through the word of Christ” (Romans 10:17). Jesus talked about this in his explanation of the Parable of the Sower. Jesus said:

Now the parable is this: The seed is the word of God. The ones along the path are those who have heard; then the devil comes and takes away the word from their hearts, so that they may not believe and be saved. And the ones on the rock are those who, when they hear the word, receive it with joy. But these have no root; they believe for a while, and in time of testing fall away. And as for what fell among the thorns, they are those who hear, but as they go on their way they are choked by the cares and riches and pleasures of life, and their fruit does not mature. As for that in the good soil, they are those who, hearing the word, hold it fast in an honest and good heart, and bear fruit with patience. (Luke 8:11-15)

Matthew’s version of Jesus’ explanation of the Parable of the Sower included a statement about the amount of fruit that could be produced by holding God’s Word fast in an honest and good heart. Matthew said, “As for what was sown on good soil, this is the one who hears the word and understands it. He indeed bears fruit and yields, in one case a hundredfold, in another sixty, and in another thirty” (Matthew 13:23). Matthew indicated that the key to bearing fruit was understanding God’s Word. The Greek word that is translated understands, suniemi (soon-eeˊ-ay-mee) means “to comprehend; by implication to act piously.” When suniemi is used figuratively, it means “to bring together in the mind, to grasp concepts and see the proper relation between them. Hence, to comprehend, understand, perceive” (G4920).

James emphasized the point that faith without works, or the producing of fruit, is useless to us in God’s accounting system. James reasoned, “What good is it, my brothers, if someone says he has faith but does not have works? Can that faith save him? If a brother or sister is poorly clothed and lacking in daily food, and one of you says to them, ‘Go in peace, be warmed and filled,’ without giving them the things needed for the body, what good is that? So also faith by itself, if it does not have works is dead” (James 2:14-17). James argued that it was the acting out of one’s faith that God counts to him as righteousness. James asked, “Was not Abraham our father justified by works when he offered up his son Isaac on the altar? You see that faith was active along with his works, and faith was completed by his works; and the Scripture was fulfilled that says, ‘Abraham believed God, and it was counted to him as righteousness’—and he was called a friend of God” (James 2:21-23).

Paul cautioned the Corinthians against boasting about outward appearances rather than what is in the heart (2 Corinthians 5:12). Paul made it clear that being reconciled to God was the primary objective of God’s justification of sinners. Paul said, “So we have stopped evaluating others from a human point of view. At one time we thought of Christ merely from a human point of view. How differently we know him now! This means that anyone who belongs to Christ has become a new person. The old life is gone; a new life has begun! And all of this is a gift from God, who brought us back to himself through Christ. And God has given us this task of reconciling people to him. For God was in Christ, reconciling the world to himself, no longer counting people’s sins against them. And he gave us this wonderful message of reconciliation. So we are Christ’s ambassadors; God is making his appeal through us. We speak for Christ when we plead, “Come back to God!” For God made Christ, who never sinned, to be the offering for our sin, so that we could be made right with God through Christ” (2 Corinthians 5:16-21, NLT).

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