BE109.基督之公义或功德的归算这一观念已作为其灵魂融入了改教后的基督教全部神学之中。正是因着归算，这样的信——在教会中被视为得救的唯一途径——在上帝面前被确认为公义（如上所示，n.11d）；因着如此归算，人就被说成因信而披上公义的恩赐，就像国王当选时披上皇家徽章。不过尽管如此，归算——出于仅仅声称一个人为公义——起不到任何效果，因为它只是入耳，并不会在人里面起作用，除非公义的归算也是（通过沟通并授予）公义的应用。罪得赦免、重生、革新、成圣并因而得救等这些说法都因着归算的作用接踵而来。还进一步声称，藉着这样的信，基督住在人里面，圣灵在他里面动工，因此重生之人不仅仅被称为公义，而且就是公义的。不仅上帝的恩赐，而且基督自身，可以说，圣三一的全部都因着此信而住在重生之人里面，如同住在他们自己的圣殿中（参阅前文，n.15）；于是，全人——关于他的人，还关于他的行为——已是公义的，并被宣告为公义（n.14e）。从这些事情中可以清楚地看出，基督之公义的归算意味着它的应用，并由此而授予，人凭借归算而有份。如今，因为归算是更正教信仰的根源、起点和基础，它所作用的一切都是为了使人得救，因此，它在今时基督教的圣殿中可以说已成为圣所或神龛，有必要在此以推论的方式来增补关于归算的一些内容；不过，这些论点将照着以下次序清晰排列：1.每个人的恶在死后都归算给他，善也如此。2.一个人的善向另一个人的转移是不可能的。3.相信基督的公义或功德的归算或应用是一个虚构的信仰，因为这是不可能的。
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.
109. The imputation of the justice or merits of Christ, enters at this day like a soul into the whole system of theology throughout the Reformed Christian world. It is from imputation that faith, which is therein accounted the only means of salvation, is affirmed to be justice before God, see above [n. 11 (d)]; and it is from imputation that man, by means of that faith, is said to be clothed with the gifts of justice, as a king when elected is invested with the insignia of royalty. But nevertheless imputation, from the mere assertion that a man is just, effects nothing, for it passes only into the ears, and does not operate in man, unless the imputation of justice be also the application of justice by its being communicated and so induced. This follows from its effects, which are said to be the remission of sins, regeneration, renovation, sanctification, and thus salvation. It is asserted further, that by means of that faith Christ dwells in man, and the Holy Spirit operates in him, and that hence the regenerate are not only called just, but they also are just. That not only the gifts of God, but likewise Christ Himself, yea, all the Holy Trinity, dwells by faith in the regenerate, as in their temples, see above [n. 15 (l)]; and that man both as to person and works, is just, and is called so, see above [n. 14 (e)]. From which it clearly follows, that by the imputation of the justice of Christ is meant its application, and thereby its being induced, from which man is made partaker thereof. Now, because imputation is the root, the beginning, and the foundation of faith, and all its operations towards salvation, and hence is as it were the sanctuary or sacred recess in the Christian temples at this day, it is necessary to subjoin here something concerning Imputation by way of corollary; but this shall be distinctly arranged in articles in the following order:
I. That to everyone after death is imputed the evil in which he is, and in like manner the good.
II. That the induction of the good of one into another, is impossible.
III. That a faith of the imputation or application of the justice or merits of Christ, because it is impossible, is an imaginary faith.
109. Imputatio justitiae seu meriti Christi hodie sicut Anima intrat universam Theologiam in Christiano Reformato Orbe; Fides, quae unicum salutis medium ibi est, ex Imputatione dicitur justitia coram Deo, videatur supra n. 11. (d); et homo ex imputatione per illam fidem induit justitiae dona, sicut Rex insignia dum electus est. Attamen Imputatio ex sola nominatione quod justus sit, nihil efficit, nam influit modo in aures, et non operatur in homine, nisi Imputatio justitiae etiam sit Applicatio justitiae per communicationem et sic inductionem; hoc sequitur ex effectibus ejus, qui perhibentur esse Remissio peccatorum, Regeneratio, Innovatio, Sanctificatio, et sic Salvatio; et adhuc plus, quia dicitur quod per Fidem illam Christus habitet, et Spiritus Sanctus operetur in homine, et quod inde non modo nominentur justi, sed etiam quod sint justi: "Quod in Renatis non modo dona Dei, sed etiam Ipse Christus, imo tota Sancta Trinitas per fidem habitet, sicut in Templis suis," videatur supra n. 15. 1. : Et quod homo tam quoad personam, quam quoad opera, sit et nominetur justus, supra n. 14. (e). Ex quibus indubitato sequitur, quod per Imputationem justitiae Christi intelligatur Applicatio et per hanc Inductio ejus, ex qua homo fit ejus particeps. Nunc quia Imputatio est Radix, Principium, et Fundamentum Fidei et omnium operationum ejus ad salutem, et inde sicut Sanctuarium et Adytum in Templis Christianis hodie, interest ut de IMPUTATIONE loco Corollarii hic aliquid subjungatur: sed hoc fiet articulatim in hoc ordine, I. Quod cuivis post mortem imputetur malum in quo est, similiter bonum. II. Quod Inductio unius boni in alterum impossibilis sit. III. Quod Fides imputationis seu applicationis justitiae seu meriti Christi, quia impossibilis, sit Fides imaginaria.