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[im-pyoo-tey-shuh n] /ˌɪm pyʊˈteɪ ʃən/
the act of imputing.
an attribution, as of fault or crime; accusation.
Origin of imputation
1535-45; < Late Latin imputātiōn- (stem of imputātiō), equivalent to Latin imputāt(us) past participle of imputāre to ascribe, impute + -iōn- -ion Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2015.
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Word Origin and History for imputation

1540s, noun of action from impute (v.) on model of Middle French imputation, or else from Late Latin imputationem (nominative imputatio), noun of action from imputare.

Online Etymology Dictionary, © 2010 Douglas Harper
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imputation in the Bible

is used to designate any action or word or thing as reckoned to a person. Thus in doctrinal language (1) 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; (2) the righteousness of Christ is imputed to them that believe in him, or so attributed to them as to be considered their own; and (3) 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; comp. Philemon 1:18, 19).

Easton's 1897 Bible Dictionary
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