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ChristianAnswers.Net WebBible Encyclopedia
Imputation
…is used to designate any action or word or thing as reckoned to a person. Thus in doctrinal language…
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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
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the righteousness of Christ is imputed to them that believe in him, or so attributed to them as to be considered their own
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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 (Rom. 5:12-19; compare Philemon 1:18-19).
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