To ascribe (sin or righteousness) to someone by substitution.
To use the technical language of theologians, God through his grace "imputes" the merits of the crucified and risen Christ to a fallen human being who remains without inherent merit, and who without this "imputation" would not be "made" righteous at all.
To take into account.
They ſerved with honour in the wars of Bajazet; but a plan of fortifying Conſtantinople excited his jealouſy: he threatened their lives; the new works were inſtantly demoliſhed; and we ſhall beſtow a praiſe, perhaps above the merit of Palæologus, if we impute this laſt humiliation as the cauſe of his death.
Borrowed from Middle French imputer, from Latin imputō (“to bring into the reckoning, charge, impute”).
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