It is said that as J. Gresham Machen died, he spoke of the comfort he took in the imputation of Christ’s active obedience, which ensured his standing before God.
I don’t know if that was actually Machen’s dying thought. But leave that to the side. I can see the point, but I can’t help but find this disturbing on two grounds. First, nowhere in the Bible is comfort linked with imputation. The closest analogy is Psalm 32:2, which pronounces a blessing on the one to whom God does not reckon sin. Otherwise, imputation in the full theological sense never plays that role.
Second, when the Bible does talk about comfort, the comfort comes from persons. Sometimes from other humans (e.g., Genesis 24:67), often from God . His faithfulness in the past, His word, His promises for the future, but especially God Himself, the God of all comfort, comforts.
“I am comforted by the imputation of Christ’s active obedience” is doubtless often a circumlocution for “I am comforted by my faithful Lord Jesus who is with me by His Spirit.” But the way we say things matters, and de-personalizing and doctrinalizing comfort can, contrary to the best intentions, distance the suffering from the God who comforts.
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