Imputed, that is, reckoned or accounted to him. And why should it not be accounted to him for righteousness? What did Christ bring it into the world for? for the righteous or for sinners? No doubt for sinners. And how must it be reckoned to them? Not in circumcision, but in uncircumcision; not as righteous, but as sinners. And how are they to consider of themselves, even then when they first are apprehensive of their need of this righteousness? Are they to think that they are righteous, or sinners? And again, How are they to believe concerning themselves, then when they put forth the first act of faith towards this righteousness for justification? Are they to think that they are righteous, or sinners? Sinners, doubtless, they are to reckon themselves, and as such to reckon themselves justified by this righteousness. And this is according to the sentence of God, as appeareth by such sayings. “For when we were yet without strength, in due time Christ died for the ungodly.” “But God commendeth his love toward us, in that, while we were yet sinners, Christ died for us.” “For if, while we were enemies, we were reconciled to God by the death of his Son,” &c., Rom. v. Out of these words I gather these three things. 1. That Christ by God’s appointment died for us. 2. That by his death he reconciled us to God. 3. That even then, when the very act of reconciliation was in performing, and also when performed, we were ungodly, sinners, enemies. Now, the act by which we are said to be reconciled to God, while ungodly, while sinners, and while enemies, was Christ’s offering himself a sacrifice for us, which is, in the words above mentioned, called his death. Christ died for the ungodly; Christ died for us while sinners; Christ reconciled us to God by his death. And as Christ is said to die for us, so the Father is said to impute righteousness to us; to wit, as we are without works, as we are ungodly. “Now to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness.” He worketh not, but is ungodly, when this gracious act of God, in imputing the righteousness of Christ to him, is extended; when he shall believe, his faith is counted to him for righteousness. And why should we not have the benefit of the righteousness, since it was completed for us while we were yet ungodly? Yea, we have the benefit of it: “For when we were enemies, we were reconciled to God by the death of his Son.”