<HTML><BODY BGCOLOR="#ffffff"><P ALIGN=CENTER><FONT  COLOR="#0000ff" BACK="#ffffff" style="BACKGROUND-COLOR: #ffffff" SIZE=3 PTSIZE=12><B>DAVID DECLARES IMPUTED RIGHTEOUSNESS</FONT><FONT  COLOR="#000000" BACK="#ffffff" style="BACKGROUND-COLOR: #ffffff" SIZE=2 PTSIZE=10 FAMILY="SANSSERIF" FACE="Arial" LANG="0"><BR>
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<B>"But to him who does not work but believes on Him who justifies the ungodly, his faith is accounted for righteousness, just as David also describes the blessedness of the man to whom God imputes righteousness apart from works: 'Blessed are those whose lawless deeds are forgiven, And whose sins are covered; Blessed is the man to whom the LORD shall not impute sin." (Romans 4:5-8, NKJV)</FONT><FONT  COLOR="#000000" BACK="#ffffff" style="BACKGROUND-COLOR: #ffffff" SIZE=2 PTSIZE=10 FAMILY="SANSSERIF" FACE="Arial" LANG="0"><BR>
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<P ALIGN=CENTER><B>Devotion 24 of&nbsp; 28</B><BR>
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<P ALIGN=CENTER></FONT><FONT  COLOR="#0000ff" BACK="#ffffff" style="BACKGROUND-COLOR: #ffffff" SIZE=5 PTSIZE=18 FAMILY="SANSSERIF" FACE="Arial" LANG="0"><B>WHEN GOD REFUSES TO IMPUTE SIN</FONT><FONT  COLOR="#000000" BACK="#ffffff" style="BACKGROUND-COLOR: #ffffff" SIZE=2 PTSIZE=10 FAMILY="SANSSERIF" FACE="Arial" LANG="0"></B><BR>
<P ALIGN=LEFT> <B>"Blessed is the man to whom the LORD will not impute sin." (Romans 4:8)<BR>
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	Other versions say of the "blessed" man, "whose sin the Lord will not take into account" (NASB), "whose sin the Lord will never count against him" (NIV), "against whom the Lord will not reckon his sin" (NRSV), "to whom the Lord shall not at all reckon sin" (DARBY), and "against whom no sin is recorded by the Lord" (BBE).<BR>
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	The importance of the truth before us is seen in its firm undergirding by the Holy Spirit. He does not merely make passing statements about this matter, but fastens it securely in our conscience, thereby accentuating its significance. This is speaking about the man "unto whom God imputeth righteousness without works" (4:6a). This is the person "whose iniquities are forgiven, and whose sins are covered" (4:6b). <BR>
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	The text is also revealing something that God refuses to do  something a person can be fully confident He will NOT do. This is not something God cannot do, but that He WILL NOT do - that is, it is something His will does not allow to be done  and God does things "according to His will" (Dan 4:35). While it is true that God's judgments are unsearchable, and His ways past finding out, here is one of His judgments and ways that He has made known! The Almighty God has revealed there is a such a thing as a person to whom He refuses to credit sin! This revelation will not be inscribed upon tables of stone, like the Ten Commandments. Instead, it will be written "in fleshly tables of the heart" (2 Cor 3:3). The testimony of this reality will come from a man who has actually experienced it. The words "David also describes the blessedness of the man," confirm the state of blessedness was revealed to David through the channel of experience.<BR>
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	The theology of some people causes them to balk at these words. They do not blend well with their perspective of salvation, the Gospel of Christ, and the benefits enjoyed by those in Christ Jesus. For such people, blessedness is equated with tranquil circumstances, a harmonious family, or a state of good health. These things are certainly not to be despised, and wherever they exist, thanksgiving is to be given to God for their presence. However, they are vastly inferior to the blessing of our text. None of them will cause a person to have boldness before the Lord, or to confidently enter into His presence (Heb 4:6; 10:22). Not one of them will neutralize the temptations of the devil, or cause a person to be strong in the faith, have the victory over the world, or enter confidently into the experience of death.<BR>
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	Notwithstanding these circumstances, the words of our text have a good sound. Who is the person who would not delight in being confident God will NOT credit sin to him? Where is the individual who would not gladly stand before God if he knew his sin would not be charged against him  that God refused to credit sin to him? This text expresses something the heart desires  a state that is greatly to be coveted. It is, in fact, good news!<BR>
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	The informed and sensitive person wants to know that God will not condemn him.&nbsp; He reasons, "How does God regard me now?" "Will God hear my prayers?" "How will He regard me in the day of judgment?" Such questions cannot be brushed aside as inconsequential by any serious-minded person. The informed individual knows he is going to face trials, temptations, and circumstances that will exceed his natural abilities. The heart wants to be assured of Divine acceptance during such times to say nothing of the appointments of death and the judgment (Heb 9:27).<BR>
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	Our text addresses this very matter. The Spirit uses what is called a Hebraism  another way of saying the same thing just declared. He will restate this affirmation: "Blessed are they whose iniquities are forgiven, and whose sins are covered" (v 7). He will further define who this person is, and do so with great power. <BR>
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	The forgiven person, whose sins are covered, is not only the person to whom God has imputed righteousness without works, it is also the one whom God refuses to charge with sin! God "WILL NOT" credit sin to the account of that person! Hear the truth stated from different versions. "Yes, what joy for those whose sin is no longer counted against them by the Lord" (NLT).&nbsp; "How blessed are those to whom the Lord imputes no guilt" (NJB). There is no reason why YOU cannot be that person! The Gospel of Christ announces a just basis for the conferment of such a singular blessing.<BR>
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PRAYER POINT: Father, I thank You through Jesus Christ for refusing to credit sin to those who are justified by faith.<BR>
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<P ALIGN=CENTER> Tomorrow: </FONT><FONT  COLOR="#0000ff" BACK="#ffffff" style="BACKGROUND-COLOR: #ffffff" SIZE=3 PTSIZE=12 FAMILY="SANSSERIF" FACE="Arial" LANG="0">DOES SUCH A PERSON EXIST?</FONT><FONT  COLOR="#000000" BACK="#ffffff" style="BACKGROUND-COLOR: #ffffff" SIZE=2 PTSIZE=10 FAMILY="SANSSERIF" FACE="Arial" LANG="0">  </B></P></P></P></P></P></P></P></FONT></HTML>
