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 (Rom.
5:12-19; comp. Philemon 1:18, 19).