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 (Romans 5:12-19; Comp. Philemon 1:18, 19).

Noah Webster's New International Dictionary of the English Language

1. (n.) The act of imputing or charging; attribution; ascription; also, anything imputed or charged.

2. (n.) Charge or attribution of evil; censure; reproach; insinuation.

3. (n.) A setting of something to the account of; the attribution of personal guilt or personal righteousness of another; as, the imputation of the sin of Adam, or the righteousness of Christ.

4. (p. p.) Opinion; intimation; hint.