Imputation

Imputation is one of the most common technical expressions in Christian theology. It is meant to denote the transference of guilt or of merit of punishment or reward. The doctrine of the imputation of sin, for example, is the doctrine which inculcates that all mankind are sharers in the fact and consequences of Adam's fall from innocence; and the correlative doctrine of the imputation of Christ's righteousness is that which inculcates that the merit or righteousness of Christ is transferred to those who believe in him, or, in other words, that they become sharers in his merit or righteousness. See COVENANT, ATONEMENT.