109. The idea of the imputation of Christ's righteousness or merit enters as its soul into the whole theology of the Reformed Christian world. It is from imputation that faith, which is accounted in the Church as the only medium of salvation, is affirmed to be righteousness before God; as may be seen above, 11(d); and it is from imputation that man is said to be clothed by this faith with the gifts of righteousness, just as a king, when elected, is clothed with the insignia of royalty. Nevertheless, imputation effects nothing from the mere assertion that a man is righteous, for it enters only into the ears, and does not operate in man, unless the imputation of righteousness be also the application of righteousness by communication and so bestowal. This follows from its effects, which are said to be remission of sins, regeneration, renewal, sanctification, and so salvation. It is asserted further that Christ dwells in man through that faith and that the Holy Spirit operates in him, wherefore they are not only called righteous but are righteous. That not only the gifts of God, but also Christ Himself, yea, all the Holy Trinity, dwell in the regenerate through faith, as in their own temple, may be seen above, 15(l); and that man, both as regards person and works, is righteous, and is pronounced to be so; see above, 14(e). From these things it clearly follows that by the imputation of Christ's righteousness is meant its application, and thereby its bestowal, by virtue of which man is made a partaker thereof. Now, as imputation is the root, the beginning and the foundation of faith with all its operations towards salvation, and hence is as the sanctuary and shrine in the Christian Churches at this day, it is necessary to append something here concerning imputation by way of corollary. But this shall be set forth under headings in this order:

A. To everyone after death is imputed the evil in which he is, and in like manner the good.

B. The transference of the good of one person to another is impossible.

C. A faith in the imputation or application of Christ's righteousness or merit is an imaginary faith because it is impossible.