What is imputation?
Imputation is the act of charging or attributing something to a person. In the work of reconciliation, God reconciled man to Himself by not imputing, or charging, sins to the believer, but instead imputing them to His Son on the cross.
Jesus Christ was imputed with our sins so that we could be imputed with His righteousness. Because of this, God will never impute sins to any member of the human race, as no sin has ever been committed that was not paid for by the work of Christ on the cross.
Additionally, through the work of the Holy Spirit in regeneration, eternal life has been imputed to those who are born again as children of God.
Also asked, more loosely
Source: The Basics The Basics -- Subject Index entry 'Imputation' (printed pp. 79, 82) · Read this lesson in the book →
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