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,......