Imputed

Psalm 15 in one sense is filled with irony. Look at how it begins.
O Lord, who may abide in Your tent? Who may dwell on Your holy hill?

This is a great and incisive question. King James uses “Tabernacle,” but the question is, “Who can live where God does? And who can live in His house and on His special territory?”

This is an admirable quest. Most everyone wants to go to heaven. Even when we ask atheists what is required to get to heaven, many will respond that if one is good enough, their “afterlife” will be more pleasant than for the bad guys.

Notice David’s answer:
2 He who walks with integrity, and works righteousness, And speaks truth in his heart.

This is the guy who was deceptive when dealing with Philistine leaders while he was on the run from King Saul. And of course, we cannot overlook David’s actions in relation to Bathsheba and Uriah. He committed adultery, lied to and ultimately conspired to murder Uriah, and continued to cover it up after his death for nearly a year. “Integrity, righteousness, truth?” Do any of those terms apply to David and his actions?

It gets worse:
3 He does not slander with his tongue, Nor does evil to his neighbor, (!? Ed. Note.) Nor takes up a reproach against his friend;

Does that include, stealing his wife and all the other “neighborly” actions listed above? But let’s not stop there. Uriah was one of David’s elite warriors. David went on
4 In whose eyes a reprobate is despised, But who honors those who fear the Lord;

Are you getting uncomfortable yet? David was. But just for finality, he continued, focusing on economic or business interactions.
He swears to his own hurt and does not change; 5 He does not put out his money at interest,

Finally he turned to the concept of ruling his people.
Nor does he take a bribe against the innocent. He who does these things will never be shaken.

This is an idyllic picture, David. Do you qualify? Does anyone? The good news is, “No,” on both questions. It is good news, because if it were possible, then once we failed, it would be game over. And we have all failed. Here is the good news. David did not give this as a road map to peace. Just as the 10 Commandments are not a guideline on how to live and please God, this is a measuring stick to prove to us that we do not measure up. We need help. We need a Savior.

And David further explores this in Psalm 32:2 (KJV) (NASB says the same, This is more poetic.)
2 Blessed is the man unto whom the Lord imputeth not iniquity, and in whose spirit there is no guile.

Don’t you love the word, “impute?” It is not a highfalutin theological term. We deal with it all the time. Imagine (it will have to be in your mind as it will not happen in real life), imagine that I gave you a check for $100. When you deposit the check in the bank, they do not go to their money pile, or mine, and take 100 one dollar bills out of it and place them on your pile.

In fact, no actual money moves anywhere. The clerk, or a computer, makes a note on your account and IMPUTES $100 into your account. Then it makes a corresponding negative imputation (or deduction) to my account and everything is fine and dandy. (Sorry for the highly technical jargon for those of you who are not financial and banking experts.) Actually this interchange of debits and credits can, and probably does, involve several banks.

The concept of imputing is ingenious. That has made world wide commerce possible without having to literally ship currency or bullion across town or around the globe. And in theological terms, imputation is just as wonderful.

Check Genesis 15:6 Speaking of Abraham,
Then he believed in the Lord; and He reckoned it to him as righteousness.

Here is the juxtaposition of the two types of imputing. In Psalm 32 David rejoices in the negative, or no imputation. We all, like David, have missed the mark terribly. And if God counted all of them for us, well, listen to David again. Psalm 130:3 
If You, Lord, should mark iniquities, O Lord, who could stand?

The implied (not imputed) answer is no one. David, of all people knew how bad off he was. We are no better. But... (Don’t you just love that conjunction? Regardless of what has gone before.., but....) refer back to 32:2. We can “qualify” for the “non-imputation” status. That is the good news. If we were working for it, and “slipped,” we would have lost. But there is a better way.

Paul introduces this by putting it into context. Is this only for the Jews (Old Testament, you know) or does it apply to anyone? Good News! Romans 4:9 
Cometh this blessedness then upon the circumcision only, or upon the uncircumcision also? for we say that faith was reckoned to Abraham for righteousness.

It is all of us! Recall Genesis 15:6. He, Abraham, believed...in the Lord. (Key point, there.) And He, the Lord, reckoned, imputed for our thought, that belief as righteousness. Glory, Hallelujah! No wonder David repeated it. And so did the New Testament. It was almost as if the New Testament writers could not say it enough. Check  Romans 4:3; Galatians 3:6; and James 2:23. And how does this miracle occur? “...whosoever believes in Him (Jesus) shall not perish but have everlasting life.” (John 3:16) Everyone, whosoever. Wow!

Even David, with his “disqualifying” actions was included. He is abiding in the Tent, on the holy Hill. And he invites us to join him. Don’t wait. Today is the day of salvation. (2 Corinthians 6:2)