19 “Do not store up for yourselves treasures on earth, where moth and rust destroy, and where thieves break in and steal. 20 But store up for yourselves treasures in heaven, where neither moth nor rust destroys, and where thieves do not break in or steal; 21 for where your treasure is, there your heart will be also. Matthew 6:19-21 (LSB)
The doctrine of imputation is under severe attack in our day. Those who have made the mistake of seeking a peace with those who desire to change or do away with this doctrine have erred egregiously. This doctrine must never be negotiated. Why? The changes certain people desire to make to this doctrine would change our justification from being according to faith alone to a combination of faith and works….
According to Galatians 5:3, this would make us obligated to keep the whole law, which none of us can do. Only our Lord Jesus Christ kept the commandments perfectly, therefore, His righteousness is imputed to those who trust in His obedience to be justified.
What has this got to do with treasure? Carefully read the excerpt from our Lord’s Sermon on the Mount, which I placed at the top of this post. Those who are resting in Christ’s righteousness are also the ones fully aware of their inability to earn or deserve this gift of salvation (Ephesians 2:1-10). This is why we must teach the doctrine of imputation to the sheep of the Lord’s hand. They must understand that they possess a gift of incredible value in light of which they must see that this life is simply the training ground for the believer not the goal.