“The word ‘imputation,’ according to the Scriptural usage, denotes an attributing of something to a person, or a charging of one with anything, or a setting of something to one's account. This takes place sometimes in a judicial manner, so that the thing imputed becomes a ground of reward or punishment.” —C.W. Hodge, theologian
The sin of Adam is imputed to all his descendants. It is counted as theirs, and they are dealt with therefore as guilty. (see: fall of man)
Our sins were imputed to Christ. He assumed our “law-place,” and answered the demands of justice for our sins.
The righteousness of Christ is imputed to them that repent and believe in him. It is attributed to them as if it were their own.
In all these cases, the nature of imputation is the same (Romans 5:12-19; compare Philemon 1:18-19).
Article Version: March 24, 2018