Imputation-justification from all sin. Hebrew: chashab (OT:2803), to be reckoned or put to the account of one; charge with. Equivalent to Greek: logizomai (NT:3049), translated numbered (Mark 15:28); accounted (Romans 8:36; 1 Cor. 4:1; Galatians 3:6; Hebrews 11:19); counted (Romans 2:26; Romans 4:3,5; Romans 9:8; Phil. 3:13); laid to their charge (2 Tim. 4:16); reckoned (Luke 22:37; Romans 4:4,9,10; Romans 6:11; Romans 8:18); and impute (Romans 4:6,8,11,22-24; 2 Cor. 5:19; James 2:23).
Imputation is that act of God in salvation whereby He accounts the believer righteous in Christ because Christ bore his sins and because he has properly repented of his sins and met God’s terms of reconciliation (Romans 3:24-31; Romans 4:1-25; 2 Cor. 5:14-21; Galatians 3:6-9,13-14).
Finis J. Dake, Dake Topical Index, WORDsearch CROSS e-book, Under: “Imputation”.