Schaff's Bible Dictionary
IMPUTE'. Rom 4:8. The Greek word of which this is a translation is rendered in our English Bible by no less than eleven different terms; for example, "reckon," Rom 4:4; "lay to one's charge," 2 Tim 4:16; "account." Gal 3:6, The meaning of the word is "to put to the account of a person that of which he is or is not possessed." In the former sense, God is said to impute sin, Rom 4:8; in the latter sense the righteousness of Christ is said to be
imputed to man on condition of the exercise of faith in Christ's sacrifice. Rom 4:11-24.