The Great Exchange

2 Corinthians 5:21

In 5:19 Paul explained that the proof that God was reconciling the world to Himself was that He was not imputing the sins of believers to their account. Here, Paul pauses to provide assurance to believers that they have actually been reconciled to God, and the proof of that reconciliation is a great exchange involving double imputation. Verse 21 points to the legal and objective grounds of the believer’s assurance of reconciliation, as he explains that the guilt of our sins have been imputed to Christ and Christ’s righteousness has been imputed to our account unto justification.

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