What is 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 called?

imputation — (Theol.) 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. (Webster's 1913.)

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