Does New Testament accounting language have any Old Testament backing?
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1. Accounting Language
It is of course a different language, but yes, the same sort of language is present in the OT as well.
Repayment - for good and for evil
For the LORD is a God of recompense, He will fully repay Jeremiah 51:56
Therefore the LORD has recompensed me according to my righteousness, According to the cleanness of my hands in His eyes. Psalm 18:24
Requite them according to their work and according to the evil of their practices; Requite them according to the deeds of their hands; Repay them their recompense. Psalm 28:4
Our Redeemer
As for me, I know that my Redeemer lives, And at the last He will take His stand on the earth. Job 19:25
Do not fear, you worm Jacob, you men of Israel; I will help you,” declares the LORD, “ and your Redeemer is the Holy One of Israel. Isaiah 41:14
Seeking true profit
Riches do not profit in the day of wrath, But righteousness delivers from death. Proverbs 11:4
Thus says the LORD, your Redeemer, the Holy One of Israel, “I am the LORD your God, who teaches you to profit, Who leads you in the way you should go. Isaiah 48:17
How blessed is the man who finds wisdom and the man who gains understanding. For her profit is better than the profit of silver and her gain better than fine gold. Proverbs 3:13-14
Debt
The one who despises the word will be in debt to it, But the one who fears the commandment will be rewarded. Proverbs 13:13
Forgiveness
But You are a God of forgiveness, Gracious and compassionate, Slow to anger and abounding in lovingkindness Nehemiah 9:17
2. Transaction / Imputation
Yes, the concept of transaction is also present in the Old Testament. The words aren't used explicitly, but the transaction should be apparent from the text:
Surely our griefs He Himself bore, And our sorrows He carried; Yet we ourselves esteemed Him stricken, Smitten of God, and afflicted. But He was pierced through for our transgressions, He was crushed for our iniquities; The chastening for our well-being fell upon Him, And by His scourging we are healed... the LORD has caused the iniquity of us all To fall on Him. Isaiah 53
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