The truly blessed man, or, The way to be happy here, and forever being…

A. We observed, that the word in our Text is often used for reckoning, or charging to ones account, or making a man a debtor for a thing. Man is by sin become a Debtor to the Justice of God, and that expects satisfaction of him, and accordingly chargeth it to his score, that it may call him to an account about it: hence in the Imputation of sin; there are these things to be considered.

1. That Sin is reckoned to the person. Here lies the foundation of it, and hence it is called the Imputation of Sin, because all that follows, flows from it; and hence it is to be observed, that this Imputation being a Forensical act, if the Sin may any way be fastened on the man as his, so that he stands related to it as his own, whether he himself hath actually committed it or no, yet it is justly imputed to him: David did not with his own hand slay Uriah, but yet the Sin is made his, 2 Sam. 12. 9. so, if a man owes nothing on a Debt firstly contracted by him, yet if he owes it by Suretyship, it is legally imputed to him.

1. That Sin is reckoned to the person. Here lies the foundation of it, and hence it is called the Imputation of Sin, because all that follows, flows from it; and hence it is to be observed, that this Imputation being a Forensical act, if the Sin may any way be fastned on the man as his, so that he stands related to it as his own, whether he himself hath actually committed it or no, yet it is justly imputed to him: David did not with his own hand slay Uriah, but yet the Sin is made his, 2 Sam. 12. 9. so, if a man owes nothing on a Debt firstly contracted by him, yet if he owes it by Suretiship, it is legally imputed to him.