September 12, 2025 - Philemon 1:17-19 - "Substitution and Imputation"

Philemon 1:17-19

"If thou count me therefore a partner, receive him as myself. If he hath wronged thee, or oweth thee ought, put that on mine account; I Paul have written it with mine own hand, I will repay it: albeit I do not say to thee how thou owest unto me even thine own self besides."

In Paul’s letter to Philemon, we are given a living picture of the Gospel itself. The apostle takes the case of Onesimus, a runaway servant with a real debt and real guilt, and he steps in on his behalf. Paul identifies with him, interposes himself as his representative, and pledges to cover whatever wrong has been done. In this, we see a vivid illustration of Christ and His saving work—substitution and imputation. Christ stands in the sinner’s place, and the sinner’s debt is laid upon Him. This is not theory, but the very heart of Redemption. It is Christ crucified, sovereignly accomplishing salvation for His people.

Paul tells Philemon, “Receive him as myself.” That is substitution. Onesimus, the runaway servant, had no hope of being received back except through Paul’s intercession. And so it is with us. What hope would any sinner have to stand before a holy God on his own? None. But Christ says to the Father, “Receive them as Myself.” That is the Gospel—Christ crucified, the Substitute for sinners. “For both he that sanctifieth and they who are sanctified are all of one” (Hebrews 2:11). The Father receives His people as He does His Son, because the Son has stood in their place.

And then Paul says, “If he hath wronged thee… put that on mine account.” That is imputation. All the wrong, all the debt, every injustice of Onesimus was to be transferred or reckoned to Paul. And Paul promises, “I will repay it.” How much more glorious is Christ! “The chastisement of our peace was upon Him” (Isaiah 53:5). God imputed to Him the full debt of His people’s sins, and at Calvary Christ paid it in full. “He is the propitiation for our sins” (1 John 2:2). Notice it does not say, "was" but "is" (continual present tense) the Propitiation. The effects of His satisfaction continue. There will never be a time when God will cast away one for whom Christ died.

This is the sovereign work of Christ. He did not come merely to make salvation possible. He came as God’s appointed Advocate, the Substitute and Surety for His people. He bore their sins in His own body on the tree, and His righteousness is imputed to them. It was purposed in eternity, accomplished at Calvary, and revealed by the Spirit when it pleases Him to reveal Christ in the heart (Galatians 1:15).

When Paul told Philemon, “Receive him as myself… put that on mine account,” he was pointing us to the heart of the Gospel. Christ crucified stands in the place of His elect. He says to the Father, “Do not look upon them, look upon Me. Whatever they owe, put it to My account.” And He has repaid it. Therefore, “there is now no condemnation to them which are in Christ Jesus” (Romans 8:1). The Father receives His people as He does His Son. That is substitution. Their sins are laid upon Christ, and His righteousness is laid upon them. That is imputation. This is Sovereign Grace.

So we rejoice with Paul, knowing that in Christ, our Substitute and Surety, everything is finished. Our debt is paid. Our acceptance before God is secure. “The grace of our Lord Jesus Christ be with your spirit” (Philemon 25).