The truly blessed man

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.

2. Hence the Guilt of it is charged upon him; and indeed, these two are inseparable in the Law; for looking upon the man as under it, it is impossible that he should be charged with Sin, but he must be reputed Guilty by it: that hath connected the prohibition and the threatening inseparably; it hath said, He that Sins shall die; and it cannot go back from it. Now the Charge of Guilt is nothing else but the assuring of the man, ⟨p. 84⟩that he is by Sin become a Subject of Death; so saith the Law,