Imputation

is used to designate any action or word or thing as reckoned to a person. Thus in doctrinal language (1) 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; (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 ; Compare Philemon 1:18 Philemon 1:19 ).