Charles Buck Theological Dictionary
Is the attributing any matter, quality, or character, whether good or evil, to any person as his own. It may refer to what was originally his, antecedently to such imputation; or to what was not antecedently his, but becomes so by virtue of such imputation only, 2 Samuel 19:19 . Psalms 106:31 . The imputation that respects our justification before God is of the latter kind, and may be defined thus: it is God's gracious donation of the righteousness of Christ to believers, and his acceptance of their persons as righteous on the account thereof. Their sins being imputed to him, and his obedience being imputed to them, they are, in virtue hereof, both acquitted from guilt, and accepted as righteous before God, Romans 4:6-7 . Romans 5:1-21 . 2 Corinthians 5:21 .
See RIGHTEOUSNESS, SIN; Dickinson's Letters, p. 156; Hervey's Theronand Aspasia, vol. 2: p. 43; Doddridge's Works, vol. 4: p. 562; Watts's Works, vol. 3: p. 532.
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Buck, Charles. Entry for 'Imputation'. Charles Buck Theological Dictionary. https://www.studylight.org/dictionaries/eng/cbd/i/imputation.html. 1802.