Dict: easton - Imputation

easton:

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 kjv@Romans:5:12-19; comp. kjv@Philemon:1:18-19).