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24 but also for us. It shall be imputed to us who believe in Him who raised up Jesus our Lord from the dead,


24 but also [in addition to Abraham] for us [Gentiles in Rome].

God wrote truths about Abraham for people of Paul’s day (and us). He gave Scripture for more than those to whom it was originally written; thus, the Bible continues to be relevant to future generations. People of our day can exercise the same dynamic faith in God’s promise as did Abraham and Paul.

It shall be [literally, is about to be] imputed [calculated as righteous] to us who believe in Him

Note the references to imputation in this chapter: Ro 4:3, 5-6, 9-11, 23-24. God’s calculation of His righteousness to our account is on the basis of belief in the death of Christ for our sins. The word “imputed” is a technical term meaning to esteem, calculate, reckon. It is God who does the reckoning. He esteems us as right as He is right.

The words “shall be” or “about to be” refer to a time future from Abraham. In other words, those about to be calculated righteous were people in Paul’s day and ours. Everyone comes to God on the same basis—by faith in God’s promise. This is the only condition for salvation.

To “believe” is to accept what God says in His Word. The word “in” in the phrase “who believe in Him” means upon. The idea is to trust or rest in God’s deliverance of Jesus for our sin to receive eternal life. When we trust or yield to Christ’s death for our sins, God credits to our account His very own righteousness.

who raised up Jesus our Lord from the dead,

The words “from the dead” mean “out from the dead ones.” Paul speaks of Christ’s resurrection both in this verse and in the next.

Note the title “Jesus our Lord.” It is this unique person who has done so much for us. That He would die and rise from the dead as Lord for us is a remarkable thought.


Imputation is God’s putting His righteousness to our account forever.


Most of us have had the experience of going to a business to pay a bill and have the clerk stamp our payment “Paid in Full.” When Jesus entered the presence of God the Father after His resurrection, He said, “Their sins are paid in full.” There is no other payment necessary for our sins. He did it all, all to Him we owe. He personally settled the account.