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Imputation and Substitutionary Atonement in Biblical Theology

Imputation and substitutionary atonement are central concepts in biblical theology, particularly concerning how humanity's sin is addressed and reconciliation with God is achieved. Atonement, at its core, signifies "at-one-ment," or the state of being reconciled [4]. In the Old Testament, atonement was frequently made through sacrifices, performed by priests, and was considered necessary for propitiating God, ransoming, and purifying [1]. The Day of Atonement (Yom Kippur) was a significant annual event where the high priest made atonement for the Holy Place, himself, and the entire congregation [8, 2, 7]. The effect of atonement, whether understood as "covering over" or "blotting out," is to enable persons and objects to exist in God's presence despite their sin [9].

Substitutionary atonement refers to the idea that guilt is expiated when punishment falls upon a substitute [5]. This concept is evident in the Old Testament sacrificial system, where animals were offered for various sins, including those committed ignorantly or willfully [1]. The New Testament presents Jesus Christ as the ultimate substitute, whose death effects reconciliation [4]. His atonement is described as foreordained and voluntary, demonstrating God's grace, mercy, and love [3]. The prophet Isaiah foretold this, describing a figure who would bear the iniquities of many [3].

Imputation is the theological concept of reckoning an action, word, or thing to a person [6]. In doctrinal language, it has three primary applications:

  1. Adam's sin imputed to descendants: Adam's sin is reckoned as belonging to all his descendants, who are consequently treated as guilty [6].
  2. Our sins imputed to Christ: Christ assumed humanity's "law-place" and undertook to satisfy the demands of justice for human sins [6]. This aligns with the idea of expiation, where sin is "covered" by a vicarious satisfaction [5].
  3. Christ's righteousness imputed to believers: The righteousness of Christ is attributed to those who believe in him, considered as their own [6].

These concepts are deeply intertwined, with substitutionary atonement providing the means by which imputation of sin to Christ and imputation of righteousness to believers can occur. The death of Christ is seen as the act that reconciles God's justice and mercy [3].

Sources

  1. Torrey's Topical Textbook “Torrey's Topical Textbook: Atonement, Under the Law — Made by sacrifice -- Le 1:4,5. By priests alone -- 1Ch 6:49; 2Ch 29:24. Necessary for Propitiating God. -- Ex 32:30; Le 23:27,28; 2Sa 21:3. Ransoming. -- Ex 30:15,16; Job 33:24. Purifying. -- Ex 29:36. Offered for The congregation. -- Nu 15:25; 2Ch 29:24. The priests. -- Ex 29:31-33; Le 8:34. Persons sinning ignorantly. -- Le 4:20-35. Persons sinning wilfully. -- Le 6:7. Persons swearing rashly. -- Le 5:4,6. Persons withholding evidence. -- Le 5:1,6. Persons unclean. -- Le 5:2,3,6. Women after childbirth. -- Le 12:8. The altar. -- Ex 29:36,”
  2. Leviticus “Then he shall make atonement for the Holy Sanctuary; and he shall make atonement for the Tent of Meeting and for the altar; and he shall make atonement for the priests and for all the people of the assembly. -- Leviticus 16:33”
  3. Torrey's Topical Textbook “Torrey's Topical Textbook: Atonement, The — Explained -- Ro 5:8-11; 2Co 5:18,19; Ga 1:4; 1Jo 2:2; 4:10. Foreordained -- Ro 3:25; 1Pe 1:11,20; Re 13:8. Foretold -- Isa 53:4-6,8-12; Da 9:24-27; Zec 13:1,7; Joh 11:50,51. Effected by Christ alone -- Joh 1:29,36; Ac 4:10,12; 1Th 1:10; 1Ti 2:5,6; Heb 2:9; 1Pe 2:24. Was voluntary -- Ps 40:6-8; Heb 10:5-9; Joh 10:11,15,17,18. Exhibits the Grace and mercy of God. -- Ro 8:32; Eph 2:4,5,7; 1Ti 2:4; Heb 2:9. Love of God. -- Ro 5:8; 1Jo 4:9,10. Love of Christ. -- Joh 15:13; Ga 2:20; Eph 5:2,25; Re 1:5. Reconciles the justice and mercy of God -- Isa 45:21; ”
  4. Easton's Bible Dictionary “Easton's Bible Dictionary: Atonement — This word does not occur in the Authorized Version of the New Testament except in Rom. 5:11, where in the Revised Version the word "reconciliation" is used. In the Old Testament it is of frequent occurrence. The meaning of the word is simply at-one-ment, i.e., the state of being at one or being reconciled, so that atonement is reconciliation. Thus it is used to denote the effect which flows from the death of Christ. But the word is also used to denote that by which this reconciliation is brought about, viz., the death of Christ itself; and when so used it”
  5. Easton's Bible Dictionary “Easton's Bible Dictionary: Expiation — Guilt is said to be expiated when it is visited with punishment falling on a substitute. Expiation is made for our sins when they are punished not in ourselves but in another who consents to stand in our room. It is that by which reconciliation is effected. Sin is thus said to be "covered" by vicarious satisfaction. The cover or lid of the ark is termed in the LXX. hilasterion, that which covered or shut out the claims and demands of the law against the sins of God's people, whereby he became "propitious" to them. The idea of vicarious expiation runs thro”
  6. Easton's Bible Dictionary “Easton's Bible Dictionary: Imputation — Is used to designate any action or word or thing as reckoned to a person. Thus in doctrinal language (1) the sin of Adam is imputed to all his descendants, i.e., it is reckoned as theirs, and they are dealt with therefore as guilty; (2) the righteousness of Christ is imputed to them that believe in him, or so attributed to them as to be considered their own; and (3) our sins are imputed to Christ, i.e., he assumed our "law-place," undertook to answer the demands of justice for our sins. In all these cases the nature of imputation is the same (Rom. 5:12-1”
  7. Leviticus “He shall make atonement for the Holy Place, because of the uncleanness of the children of Israel, and because of their transgressions, even all their sins; and so he shall do for the Tent of Meeting, that dwells with them in the midst of their uncleanness. -- Leviticus 16:16”
  8. Torrey's Topical Textbook “Torrey's Topical Textbook: Atonement, the Day Of — Tenth day of seventh month -- Le 23:26,27. A day of humiliation -- Le 16:29,31; 23:27. Observed as a sabbath -- Le 23:28,32. Offerings to be made on -- Le 16:3,5-15. The high priest entered into the holy place on -- Le 16:2,3; Heb 9:7. Atonement made on For the holy place. -- Ex 30:10; Le 16:15,16. For the high priest. -- Le 16:11; Heb 9:7. For the whole congregation. -- Le 16:17,24; 23:28; Heb 9:7. The sins of the people borne off by the scapegoat on -- Le 16:21. Punishment for not observing -- Le 23:29,30. Year of Jubilee commenced on -- Le ”
  9. Exodus (Protestant academic) “Tyndale House on Exodus 29:33: 29:33 their purification: Or their atonement. Traditionally, atonement has been described as a “covering over.” Some more recent commentators seek to derive the term from another Semitic root (which does not occur elsewhere in the Hebrew Bible) and thus arrive at “blot out, erase, or cleanse.” In either case, the effect is the same: Persons and objects are made capable of surviving in God’s presence because of a negation of the effects of their sin.”
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