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From Father John Hardon, on Imputed Justice:This is a very dangerous position to take, since Scripture states:
Rom 4:21-5:1
. 22 That is why his faith was “reckoned to him as righteousness.” 23 But the words, “it was reckoned to him,” were written not for his sake alone, 24 but for ours also. It will be reckoned to us who believe in him that raised from the dead Jesus our Lord, 25 who was put to death for our trespasses and raised for our justification.
Imputation, or “reckoning” or “crediting” is entirely Scriptural.
What is different is our understanding of the imputation. The Apostles taught that Christ’s righteousness is “reckoned” to all who have faith in Him.
Rom 4:11-12
11 He (Abraham) received circumcision as a sign or seal of the righteousness which he had by faith while he was still uncircumcised. The purpose was to make him the father of all who believe without being circumcised and who thus have righteousness reckoned to them, 12 and likewise the father of the circumcised who are not merely circumcised but also follow the example of the faith which our father Abraham had before he was circumcised.
So Catholics (having written and preserved these passages) clearly DO believe in imputed righteousness. But the Apostles taught that what is deposited in the account is actual, rather than “declared” only.
A Reformation theory that God ceases to impute to a sinner the guilt of one’s sins because the merits of Christ are imputed to one in justification. The theory was condemned by the Council of Trent, which declared that, through justification, the sinner is not merely no longer considered sinful (because of Christ’s imputed merits) but becomes a child of God, possessed of sanctifying grace and having a right to heaven.