Imputation

Imputation in the O.T. םחָשִׁב in the N.T. λογίζομαι, is employed in the Scriptures to designate any action, word, or thing, as accounted or reckoned to a person; and in all these it is unquestionably used with reference to one's own doings, words, or actions, and not with reference to those of a second person (comp. Ge 15:6; Ps 105:31; Nu 25:6; Nu 18:27; 2Sa 19:19; Ps 31:2; Le 7:18; Le 17:4; Pr 27:14; 2Co 5:19; 2Ti 4:16; Ro 4:3-23; Ga 3:6; Jas 2:23). The word imputation is, however, used for a certain theological theory, which teaches that

(1) the sin of Adam is so attributed to man as to be considered, in the divine counsels, as his own, and to render him guilty of it;

(2) that, in the Christian- plan of salvation, the righteousness of Christ is so attributed to man as to be considered his own, and that he is therefore justified by it. See FALL OF MAN.