Lorraine Boettner: Three Essential Imputations in Christian Theology

Lorraine Boettner on the biblical doctrine of imputation:

In Christian theology there are three separate and distinct acts of imputation. In the first place Adam's sin is imputed to all of us, his children, that is, judicially set to our account so that we are held responsible for it and suffer the consequence of it. This is commonly known as the doctrine of Original Sin. In the second place, and in precisely the same manner, our sin is imputed to Christ so that He suffers the consequences of it. And in the third place Christ's righteousness is imputed to us and secures for us entrance into heaven. We are, of course, no more personally guilty of Adam's sin than Christ is personally guilty of ours, or than we are personally meritorious because of His righteousness. In each case it is a judicial transaction. We receive salvation from Christ in precisely the same way that we receive condemnation and ruin from Adam. In each case the result follows because of the close and official union which exists between the persons involved. To reject any one of these three steps is to reject an essential part of the Christian system. (Lorraine Boettner, The Atonement; quoted in Rushdoony's Systematic Theology, p. 593)