Imputation: Is used to designate any action or word or thing as reckoned to a
person. Thus in doctrinal language1. the sin of Adam is imputed to all his descendants, i.e., it is
reckoned as theirs, and they are dealt with therefore as guilty;
(See FALL OF MAN)
2. the righteousness of Christ is imputed to them that believe in
him, or so attributed to them as to be considered their own; and
3. our sins are imputed to Christ, i.e., he assumed our
"law-place," undertook to answer the demands of justice for our
sins. In all these cases the nature of imputation is the same
(Romans 5:12-19) comp.
(Philemon 1:18,19)