Timothy George has identified three elements in Luther’s theology, all closely connected:38 (1) imputation; (2) faith-alone justifies; and (3) believers are justified and at the same time sinners.39 We begin with imputation. George says that Luther emphasized that righteousness is imputed to us instead of imparted.40 In other words, the righteousness of a believer is extrinsic rather than intrinsic; it is declared instead of being inherent. Luther’s understanding of righteousness is disputed.
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