On the cross, God treated Jesus as if He had committed every sin ever committed by every person who would ever believe. Did you get that? God treated Him as if He committed, personally, every sin ever committed by every person who would ever believe though the fact is He committed none of them. That’s the great doctrine of substitution. And that’s the first side of imputation. God imputed our sins to Him. He was guilty of none of them. God treated Him as if He committed all of them. And He just unloaded His fury for all the sins of all the people who would ever believe in Him in the history of the world. He unloaded all His fury against all their sins on Christ.
To borrow the language of Leviticus 16, Jesus became the “scapegoat.” The scapegoat was guilty of nothing. But the High Priest, as it were, laid all the sins of the people on the scapegoat and sent him away. He was without sin. But sin was credited to His account as if He had personally committed it and then God punished Him though the fact is He never committed any of it. That’s imputation.
Have you ever asked yourself the question, “When Jesus came into the world why did He have to live all those years?” If I was planning the plan of redemption I’d have had Him come down on Friday, die, rise on Sunday and go back to Heaven Monday. Why 30 years? Why 30 silent years?
Jesus lived a full life was that He might live a complete life fully righteous. That He might live a complete life absolutely without sin, absolutely perfect, so that that perfect life could be credited to your account. That’s the backside of imputation. On the cross, God treated Jesus as if He lived your life so He could treat you as if you lived His life. That’s the Gospel. That’s substitution.
Taken from "How to Escape the Fires of Hell" by Discover the Book Ministries (used by permission).