What does Imputation mean?

• A. To declare righteousness
• B. To Credit to another's account
• C. To remove guilt of sin
• D. To set apart for God

Answer: (B)

Imputation is a reckoning: God credits something to another person’s account. In the New Testament, this mainly means God credits righteousness to a believer because of Christ’s obedience, received by faith, or credits the believer’s sins to Christ on the cross. So the essential idea is that something is placed on someone’s account, not earned by them in themselves. That’s why the correct description is crediting to another’s account. The other ideas describe related outcomes—forgiveness or setting apart for God—but they describe different actions (removing guilt or dedicated service) rather than the act of reckoning something to someone’s account.