Dictionary of Theology

To reckon to someone the blessing, curse, debt, etc. of another. Adam's sin is imputed to all people (Rom. 5:12-21), therefore, we are all guilty before God. Our sins were put upon, imputed, to Jesus on the cross where He became sin on our behalf (2 Cor. 5:21) and died with them (Isaiah 53:4-6). Therefore, our sins are forgiven. Understanding imputation is very important. Imputation is the means of our salvation. Our sins were put upon, imputed, to Jesus on the cross. Our sins were "given" to Jesus. When He died on the cross, our sins, in a sense, died with Him. The righteousness that was His through His perfect obedience to the Father in His complete obedience to the Law is imputed, given, to us. In short, our sins were given to Jesus. His righteousness was given to us. Technically speaking our sins were imputed to Jesus. His righteousness was imputed to us.