IMPITTATION (Tm-0-ta'shim), (lieb. 67.1t, soom ; or C'11), seem ; Gr. Xoylopuzi, /og-idzom-ahee).
The verb impute occurs fifteen times in the Authorized Version ; the noun imputation not at all. The Calvinistic doctrine is that Adam's sin of disobedience in Paradise is imputed to all his natural descendants, making each person who comes into the world chargeable with the guilt of Original Sin. On thc other hand, God justi fies those effectually called, not by counting faith itself, or any other act of obedience, as merit, but by imputing to them as righteousness the obedience and satisfaction rendered by Christ (Ency. Diet.) As Brown states it, we have "right eousness without works imputed" to us, .when the ohedience and sufferings of Jesus Christ in our stead are legally reckoned to the account of us guilty sinners, to render us righteous in las.v before God as a judge (Rom. iv :6-i ). Sin is
"iniputed," when one is charged with it, with a view to his suffering punishment for it (2 Sam.
xix :to; Lev. xvii :5) ; and the "not imputing" it, imports the free and full forgiveness of it (Rom. v :13). In order to warrant such "imputation," the actor and the one to whom it is imputed must be one, either really or legally. The Chal dean king "imputed" his power to his god, ac counted his idol to have assisted him in conquer ing the nations (Hab. i :11).
The Arminian view denies the Calvinistic idea of imputation, but fully recognizes the benefits which accrue to the believer from Christ's right eousness. It holds firmly to the imputation of faith for righteousness (Rom. iii:21; iv:22). Hodge Systematic rhea., vol. ii, 192, sq.; Miner Raymond, Systenzatie Theol.,vol. 1°6, 336, sq.)