A VERSE-BY-VERSE STUDY
OF  PHILEMON
“The Law of  Imputation”
(Philemon 18-19)
[5 of  7]

Introduction

We have all in our life time have had something attributed to us.  There are things about us, and the human race as a whole, has been attributed, or imputed to us from birth.  There are things which were imputted to us which we are glad for. However, there are some things which we wished were never attributed to us--such as sin!  That’s what we are going to consider on this web page as the Lord leads us--THE LAW OF  IMPUTATION.

We are continuing our verse-by-verse study of  the epistle to Philemon.  On the first web page, we look at the background of  this postcard epistle of  Paul to Philemon; we also did an overview of  the book.  On the second page, we began to get into the epistle itself.  We saw how Paul was a prisoner for the sake of  the gospel--for the sake of  the Lord Jesus Christ--in the first part of  verse one.  We met his friends and fellowlabourers in the second half of  verse one and all of verse two.  Then in verse three we discuss much about the gift of  God--namely that it is first grace then peace.  You cannot have the peace of  God until you have experienced the grace of  God.

Then we came to the third study in which we learned of four aspects of  good Christian character.  In verse four, we saw the aspect of  prayer.  In the first part of  verse five we talked about the aspect of  love.   Then with the second half of verse five and six, we had the aspect of  faith.  And in verse seven, the aspect of  fellowship.

On the previous web page, as you may recall, we got into the heart of  this epistle, and observed the Unprofitable Made Profitable.  In verses 8-11, we saw the salvation of  Onesimus.  We learn how we ourselves were at one time unprofitable in the sight of  Almighty God, but then were made profitable by the blood of  the Lamb!  There may still be someone reading this who is still unprofitable in the sight of  God.  May this be the glad day you come and be made profitable by the precious blood of  Jesus Christ--the SON OF  THE LIVING GOD!!  We also saw in verses 12-17 Paul’s appeal for Onesimus.   Paul asked Philemon to forgive his new brother in Christ. We learned that though we have been caused pain by others, and to others, the Word of  God says to forgive!

Now we come to the fifth study in this series on the postcard epistle--the book of  Philemon.  In verses 18 and 19, we have the LAW OF  IMPUTATION.  It should be noted that God imputed to us righteousness, which we didn't deserve, but He did not impute to us judgment, which we do deserve!  If  God were to impute to each and everyone what we deserve, then the earth would open her mouth, and we would all fall head long down into the fiery pit of  hell!  For Hell is what I deserve.  Hell is what you deserve.  But praise God for Romans 5:8!  He showed His agape love towards us by letting Jesus die on Calvary for my sins and your sins!  He could have given us what we do deserve--damnation, eternal punishment, and Hell!  But--THANK GOD--He offers us instead what we don't deserve--salvation, eternal life, and Heaven!!

Outline

I.      The Law of  Imputation Defined (vs. 18b).
         A.      What is imputation?
                   1.      Imputation [noun]--the act of  imputing; something imputed or ascribed.
                   2.      Impute [verb]--to ascribe (a crime or fault) to another; to attribute to a cause or source; to attribute
                            (wickedness or merit) to a person as transmitted by another.
                   3.      Note:  these definitions come from the second college edition of  The American Heritage Dictionary.
                            Boston:  Houghton Mifflin Company
         B.      What is the Law of  Imputation?
                   1.      The Law of  Imputation is the act of  reckoning something to another's account.  This can be found
                            anywhere in the Bible (vs. 18b)
                   2.      Easton’s Bible Dictionary--"used to designate any action or word or thing as reckoned to a person."
                   3.      Three prime examples from God's Word. (All from Easton's Bible Dictionary, from Bible Library CD)
                            a.      "The sin of  Adam is imputed to all his descendants, i. e., it is reckoned as theirs, and they are
                                     dealt with therefore as guilty."
                            b.      "The righteousness of  Christ is imputed to them that believe in him, or so attributed to them as to
                                     be considered their own."
                            c.      "Our sins are imputed to Christ, i. e., he assumed our 'law-place,' undertook to answer the
                                     demands of  justice for our sins.  In all these cases the nature of  imputation is the same (Rom.
                                     5:12-19; comp. Philemon18, 19)."

II.     The Law of  Imputation Initiated (vs. 18).
         A.     Onesimus' crime & debt acknowledged (vs. 18a).
                  1.      "If he hath wronged thee, or oweth thee ought . . . ."
                           a.      Aught=anything.
                           b.      This is a reference to Onesimus' departure and theft.
                                    (I)      Onesimus had wronged Philemon by running away.
                                    (II)     Onesimus owed Philemon his life, for he was a slave.
                                    (III)    Onesimus owed Philemon more, for this statement is a tactful way of  saying that Onesimus
                                               was a thief.
                  2.      This statement (". . . oweth thee ought . . .") also brings to mind the year of  Jubilee in the Old
                           Testament.
                           a.      Leviticus 25:50--"And he shall reckon with him that bought him from the year that he was sold to
                                    him unto the year of  jubilee:  and the price of  his sale shall be according unto the number of  years,
                                    according to the time of  an hired servant shall it be with him."
                           b.      The year of  Jubilee was to be kept once every 50 years in Israel.  It was also a time when all
                                    debts were canceled, all slaves were set free, and all sold land was returned to its original owner.
                           c.      PRAISE GOD!!!  For our year of  jubilee began at Calvary when Jesus paid our sin debt for us!
                                    When you knelt at the nailed-scarred feet of  the Lamb, dear Christian, was when your jubilation
                                    had begun!  And some glad morning we shall partake in Heaven's Jubilee!  

Some glad morning we shall see Jesus in the air
Coming after you and me--joy'll ours to share!
What rejoicing there will be when the saints shall rise
Heading for that jubilee yonder in the skies!

What a day of  singing!
What a day of  shouting!
On that happy morning when we all shall gladly rise!
  What day of  glory!
Glory!  Hallelujah!
When we meet our blessed Saviour yonder in the skies!

And with all the heavenly host we begin to sing
Singing in the Holy Ghost--let the Hallelujahs ring!
Millions shall join in the song, with them we shall be
Praising Christ through all ages long--Heaven's Jubilee!

What a day of  singing!
What a day of  shouting!
On that happy morning when we all shall gladly rise!
What day of  glory!
Glory!  Hallelujah!
When we meet our blessed Saviour yonder in the skies

         B.      Paul imputes Onesimus' debt to himself (vs. 18b).
                  1.      ". . . put that on mine account."--or "Charge it to my account."
                           a.       This text is a beautiful picture of  imputation.
                           b.       God imputed to us His righteousness, while imputing our sins to the Lord Jesus Christ when He
                                     took them on Himself (II Corinthians 5:21; cf. James 2:23).
                           c.       I Corinthians 5:21--"For he hath made him to be sin for us, who knew no sin; that we might be
                                     made the righteousness of  God in him."
                           d.       James 2:23--"And the scripture was fulfilled which saith, Abraham believed God, and it was
                                     imputed unto him for righteousness:  and he was called the Friend of  God."
                  2.      Paul did this for Onesimus without expecting the young Christian to pay him back because he knew
                           Onesimus could not repay him.  Paul knew that God would recompense him for it (cf. Luke 14:12-14).

III.   The Law of  Imputation Guaranteed (vs. 19).
         A.     Paul's own promise to Philemon (vs. 19a).
                  1.      "I Paul have written it with mine own hand . . ."
                           a.      Paul makes it clear to Philemon that he personally is writing this letter, and putting his promise of
                                     imputation in writing.  In some of  his epistles, Paul (under the inspiration of  the Holy Spirit)
                                     dictated to another what to write.  This statement would seem to indicate that Paul is writing this
                                     letter himself [or at least at this point].
                                     (I)      II Thessalonians 3:17--"The salutation of  Paul with mine own hand, which is the token in
                                               every epistle: so I write."
                                     (II)    Colossians 4:18--"The salutation by the hand of  me Paul.  Remember my bonds.  Grace
                                               be with you.  Amen."
                           b.      ". . . he had to write this, for Roman law required a person to put a matter in writing to be legal.
                                     Paul is legally making himself obligated for Onesimus' debt to Philemon--In like manner, Jesus
                                     Christ legally paid our debt of  sin." (Charles Paul Creager, Sr. in a sermon entitled "Charge It to
                                     My Account.")
                  2.      ". . . I will repay it . . . ."
                           a.       Paul is giving Philemon his person guarantee that he will repay him everything Onesimus owes
                                     him.
                           b.       This would certainly convince Philemon that Paul was in earnest.
                           c.       The KJV Life Application Bible, 2152--"Paul genuinely loved Onesimus.  Paul showed his love
                                     by personally guaranteeing payment for any stolen goods or injuries for which Onesimus might be
                                     responsible.  Paul's investment in the life of  this new believer certainly encourage and strengthened
                                     Onesimus' faith.  Are there young believers who need you to demonstrate such self-sacrifice
                                     toward them?  Be grateful when you can invest in the lives of  others, helping them with Bible
                                     study, prayer, encouragement, support, and friendship."
         B.     Philemon's own debt to Paul (vs. 19b).
                  1.      Here, Paul is reminding Philemon that he was saved under the apostle's ministry.
                  2.      Paul hoped that Philemon out of  gratitude would repay the apostle by receiving his new brother in
                           Christ with a spirit of  forgiveness.
                  3.      Based on what we know about Philemon's character, it's a pretty good chance that Philemon honored
                           Paul's request, and received Onesimus in the spirit of  fellowship, love, and forgiveness.
                  4.      What eventually became of Onesimus is unknown to us.  It is interesting to stop and consider that for a
                           moment.  A brief recording in early church history mentions a man by the name of  Onesimus pastoring
                           the church at Ephesus.  If  this is the very same Onesimus in this epistle, then we have here yet
                           another example of  what God can do with a transformed life!

Conclusion

So, in verses 18 and 19, we have the LAW OF  IMPUTATION.  We have learned that imputation is the act of  reckoning something to another's account.  This can be found anywhere in the Word of  God!  We saw how Paul promised Philemon he would repay Onesimus' debt.  He asked his friend to "put it on my account."  Jesus did the same for you and for me!

Again, let me point out that God imputed to us righteousness, which we didn't deserve, but He did not impute to us judgment, which we do deserve!  If  God were to impute to each and everyone what we deserve, then the earth would open her mouth, and we would all fall head long down into the fiery pit of  hell!  For Hell is what I deserve.  Hell is what you deserve.  But praise God for Romans 5:8!  He showed His agape love towards us by letting Jesus die on Calvary for my sins and your sins!  He could have given us what we do deserve--damnation, eternal punishment, and Hell!  But--THANK GOD--He offers us instead what we don't deserve--salvation, eternal life, and Heaven!!

Oh lost sinner, Jesus wants to impute His righteousness to you!  He longs for you to come to Him for salvation!  Jesus loves you, sinner--as vile, deprave as you are, JESUS LOVES YOU!!!  Oh lost person come to that fountain that is filled with blood!  Be plunged today beneath that flood and lose all your guilty stains!  Lost sinner, if  Jesus will receive you just as you are right now (and He will), are you willing to receive Him just as He is right now?  He will save you and save you now (Romans 10:13)!