There is imputation but it is of good and evil, and at the same time of faith.

It is imputation of good and evil which is to be understood where this is mentioned in the Word. This is established by countless passages there, some of which have already been quoted; but to ensure that everyone can be certain that there is no other kind of imputation, I shall cite here some more from the Word.

The Son of Man is to come, and He will then deal with each according to his deeds. Matt. 16:27.

Those who have done good deeds will go forth to be resurrected to life, but those who have done wicked deeds to be resurrected to judgment. John 5:29.

The book was opened, which is the book of life; and all were judged in accordance with their deeds. Rev. 20:12, 13.

Behold, I come quickly, and my reward is with me, so that I may give to each according to what he has done. Rev. 22:12.

I will punish his behaviour, his deeds I will repay him. Hosea 4:9; Zech. 1:6; Jer. 25:14; 32:19.

On the day of wrath and righteous judgment God will render to each in accordance with his deeds. Rom. 2:5, 6.

We must all be put on show before the tribunal of Christ so that each may be rewarded for his bodily acts, whether good or ill. 2 Cor. 5:10.

[2] There was no other rule governing imputation at the beginning of the church, and there will be no other at its end. The beginning is plain from Adam and his wife, who were condemned for doing evil, by eating from the tree of the knowledge of good and evil (Genesis, chapters 2 and 3). It is plain from these words spoken by the Lord that it will be no different at the end of the church.

When the Son of Man comes in His* glory, He will sit upon His throne of His glory. And He will say to the sheep on the right, Come, blessed ones, and take possession as an inheritance of the kingdom prepared for you from the foundation of the world. For I was hungry and you gave me food; I was thirsty and you gave me drink; I was a stranger and you took me in; I was naked and you clothed me; I was sick and you visited me; I was in prison and you came to me. But He said to the goats on the left because they had not done good deeds, Begone from me, accursed people, into the everlasting fire prepared for the devil and his angels. Matt. 25:31ff

Anyone who has his eyes open can see from this that good and evil are imputed.

[3] There is also imputation of faith, because charity, which relates to good, and faith, which relates to truth, are together in good deeds. If they are not together, then the deeds are not good, see above 373-377. James therefore says:

Was not Abraham our father justified by his deeds, when he offered his son upon the altar? Do you not see that faith co-operated with deeds, and by its deeds his faith was recognised as perfect? And the scripture was fulfilled which says, Abraham believed God, and this was imputed to him for righteousness. James 2:21-23.

* A correction found in the author's copy for 'in the glory of His Father'.