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We quoted only an excerpt, the part of Mr. Ratliff's article that was actually about the title. In this article he quotes Scripture at length but does not provide a single Scripture about imputation. This is distressing to us, since it is a substantial doctrinal claim that this imputation occurred.
Ro. 4:3-6 For what saith the scripture? Abraham believed God, and it was counted unto him for righteousness. 4 Now to him that worketh is the reward not reckoned of grace, but of debt. 5 But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness. 6 Even as David also describeth the blessedness of the man, unto whom God imputeth righteousness without works...
In this passage Paul was in the middle of his argument regarding Abraham's faith. According to Paul, Abraham's faith was counted to him as righteousness [verse 3], as contrasted with a man who works and it is counted to him that he is owed his wages [verse 4].
Therefore, the man who works is owed his wages, and the man with faith is credited with righteousness as a gift [verse 5]. Is the man who works imputed with his wages? No, his wage is credited to him because he earned it. Is the man of faith imputed righteousness? No, righteousness is credited to him as a gift.
Ro. 3:28 For we maintain that a man is justified by faith apart from observing the law.
Ro. 9:30-31 What then shall we say? That the Gentiles, who did not pursue righteousness, have obtained it, a righteousness that is by faith; 31 but Israel, who pursued a law of righteousness, has not attained it.