IMPUTATION

IMPUTATION, the theological dogma of the transference of guilt or merit from one to another who is descended naturally or spiritually from the same stock as the former, as of Adam's guilt to us by nature or Christ's righteousness to us by faith; although in Scripture the term generally, if not always, denotes the reckoning to a man of the merit or the demerit involved in, not another's doings, but his own, as in a single act of faith or a single act of unbelief, the one viewed as allying him with all that is good, or as a proof of his essential goodness, and the other as allying him with all that is evil, or as a proof of his essential wickedness.