SO GREAT A SALVATION - IMPUTATION
The verb to impute means to attribute or ascribe to another a crime, an act, gulit or innocence, sin or righteousness.
Philemon 18 gives an excellent illustration of the meaning of imputation. In fact, when Paul says, "put that on my account" he uses the same Greek verb translated "impute" in Rom. 5:13
Another Greek verb, logidzomai, is the usual one translated "to impute." It is used some 40 times in the N.T. It is instructive to notice the usage of the verb and its various translations into English.
Ac.19:27/Rom.2:26; 4:3,8,23,24; 6:11; 8:18,36
A. The imputation of our sins to Christ.
The word "impute" is not used in this connectin, but it is a clear Biblical truth.
5 But He was pierced through for our transgressions, He was crushed for our iniquities; The chastening for our well-being fell upon Him, And by His scourging we are healed. 6 All of us like sheep have gone astray, Each of us has turned to his own way; But the LORD has caused the iniquity of us all To fall on Him. Isaiah 53:5-6
As a result of the anguish of His soul, He will see it and be satisfied; By His knowledge the Righteous One, My Servant, will justify the many, As He will bear their iniquities. Isaiah 53:11
He made Him who knew no sin to be sin on our behalf, so that we might become the righteousness of God in Him. 2 Corinthians 5:21
and He Himself bore our sins in His body on the cross, so that we might die to sin and live to righteousness; for by His wounds you were healed. 1 Peter 2:24
B. The imputation of Christ's righteousness to us.
21 But now apart from the Law the righteousness of God has been manifested, being witnessed by the Law and the Prophets, 22 even the righteousness of God through faith in Jesus Christ for all those who believe; for there is no distinction; Romans 3:21-22
1 What then shall we say that Abraham, our forefather according to the flesh, has found? 2 For if Abraham was justified by works, he has something to boast about, but not before God. 3 For what does the Scripture say? "ABRAHAM BELIEVED GOD, AND IT WAS CREDITED TO HIM AS RIGHTEOUSNESS." 4 Now to the one who works, his wage is not credited as a favor, but as what is due. 5 But to the one who does not work, but believes in Him who justifies the ungodly, his faith is credited as righteousness, 6 just as David also speaks of the blessing on the man to whom God credits righteousness apart from works: Romans 4:1-6
30 What shall we say then? That Gentiles, who did not pursue righteousness, attained righteousness, even the righteousness which is by faith; Romans 9:30
2 For I testify about them that they have a zeal for God, but not in accordance with knowledge. 3 For not knowing about God's righteousness and seeking to establish their own, they did not subject themselves to the righteousness of God. Romans 10:2-3
and may be found in Him, not having a righteousness of my own derived from the Law, but that which is through faith in Christ, the righteousness which comes from God on the basis of faith, Philippians 3:9