New European Commentary

 

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Deeper Commentary

7:18 The Septuagint uses the word translated “imputed” in the NT with regard to sacrifices [symbolic of Christ’s death on the cross] being “reckoned” to a person (Lev. 7:18; Num. 18:27,30); and of Shimei asking David not to “reckon” his guilt to him, to judge him not according to the obvious facts of the case (2 Sam. 19:20). The Old Testament is at pains to stress that Yahweh will not justify the guilty (Ex. 23:7; Is. 5:23; Prov. 17:15). This is where the unique significance of Jesus comes in. Because of Him, His death and our faith in it, our being in Him, God can justify the wicked in that they have died with Christ in baptism (Rom. 6:3-5), they are no longer, they are only “in Christ”, for them “to live is Christ”. They are counted as in Him, and in this way sinners end up justified.