Paul wants us to grasp not only the significance of Christ's resurrection but also its magnificence. "Christ being raised from the dead dieth no more; death hath no more dominion over him." One of the great shortcomings of some churches lies in their inadequate concept of Christ. They present Christ either as an infant in the arms of His mother, or as still on the cross. But Christ is no longer in the cradle, in the arms of the Virgin, on the cross, or in the tomb. He is alive from the dead and forever beyond the power of death. The fact that death has no more dominion over Christ is the basis for Paul's argument that sin has no more dominion over us. "He died unto sin once: but in that he liveth, he liveth unto God" (v. 10). If we are to enjoy victory we must first appreciate the victory of Christ.
Then we must (2) appropriate the victory of Christ. "Likewise reckon ye also yourselves to be dead indeed unto sin, but alive unto God through Jesus Christ our Lord" (v. 11). It is one thing "to know" (v. 9) ; it is something else "to reckon." Many people have a general knowledge of the truths of these chapters but never enter into the good of them because they fail to reckon them true in experience. The word "reckon" is "to count, compute, to take into account." To recognize it as an accounting term will help us understand what Paul is saying.
Suppose a businessman were to say to his accountant, "What is the total sum needed to meet this month's payroll?" After some calculation his bookkeeper says, "Twenty thousand dollars, sir; but there's a balance of only five thousand dollars in the bank right now." "Make out the checks," the businessman might say, "but do not give them to the men until you receive further word from me." Then the businessman pays a call on his banker, arranges for a loan of thirty thousand dollars, and calls his accountant and says, "You can now pass out the checks. The bank has more than covered the payroll." Presently the first employee calls at the office for his paycheck. "I'm sorry," says the accountant, "I cannot let you have this check right now. The total payroll is twenty thousand dollars and there's only five thousand in the bank. Here, you can look at the ledger and see for yourself." What would that accountant be failing to do? He would be failing to reckon, failing to take into account the fact that adequate provision had been -made for far more than the needs of the payroll. And, of course, by failing to reckon, be would be dishonoring his employer and would be putting himself in a false position.
At Calvary God made adequate provision for the sinner. He dealt fully and forever with all aspects of the question of sin. We have to reckon this to be so. We have to take this into account in the moment of temptation. God says that the believer has died to sin. He assures us that adequate provision has been made in the death of Christ and in our identification with Him for any temptation that might arise. Thus, through Jesus Christ our Lord we have been delivered from the domain of death, and as Paul is now going to demonstrate, with that we have also been delivered from the dominion of sin.