Martin Luther (1483-1546), by Cranach (credit: Wikipedia). “Imputation” was the core theological concept behind Luther’s thinking. So then, what is “imputation?”

Imputation. Have you ever heard of that word? We do not use it in normal conversation. But in the 16th century, imputation became a battleground idea for the Reformation. This crucial theological concept helps us think through a true understanding of the Gospel, even today.

Theologian Michael Horton, one of the scholars interviewed in the film documentary This Changed Everything, about the Reformation, likens imputation to a cooking analogy. If you try to make chocolate chip cookies, but leave out the chocolate chips, then you have pretty much left out the main ingredient. Likewise, many Protestants would argue that if you talk about the Gospel, but leave out imputation, then you end up with a chocolate-less cookie. Before we get at the definition of imputation, let us see why this might be so important. Continue reading