Bible Dictionary
Imputation
Imputation is the reckoning or charging of something to a person’s account. In Christian theology it describes Adam’s sin reckoned to humanity, believers’ sins borne by Christ, and Christ’s righteousness counted for believers.
Biblical Usage
Christian doctrine uses imputation in three principal ways: Adam’s sin is reckoned to his descendants; the sins of Christ’s people are reckoned to Christ, who bears their penalty; and Christ’s righteousness is reckoned to believers for justification.
Scripture References