Imputation- the Greek verb for imputation, logizomai is used more than 40 times in the New Testament. It is used ten times in Romans chapter 4—sometimes called the "imputation chapter." In the King James Version, logizomai is translated 'counted' (Rom 4:3, 5), 'reckoned' (Rom 4:4, 10), and 'imputed' (Rom 4:6, 8, 11, 22, 23, 24).
Imputation is used to designate any action or word or thing as reckoned to a person. Thus in doctrinal language (1) the sin (misjudgment) 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 (misjudgments) are imputed to Christ, i.e., He showed us that WE ARE GOOD INDEED. He showed us that we are ALL connected as ONE. In all these cases the nature of imputation is the same (Rom. 5:12-19; Philemon 1:18, 19).
Imputation is used to designate any action or word or thing as reckoned to a person. Thus in doctrinal language (1) the sin (misjudgment) 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 (misjudgments) are imputed to Christ, i.e., He showed us that WE ARE GOOD INDEED. He showed us that we are ALL connected as ONE. In all these cases the nature of imputation is the same (Rom. 5:12-19; Philemon 1:18, 19).

Romans 4:11, "and he (Abraham) received the sign of circumcision, a seal of the righteousness of the faith which he had while uncircumcised, so that he might be the father of all who believe without being circumcised, that righteousness might be credited to them."
Romans 4:13-16, "For the promise to Abraham or to his descendants that he would be heir of the world was not through the Law, but through the righteousness of faith. For if those who are of the Law are heirs, faith is made void and the promise is nullified; for the Law brings about wrath, but where there is no law, there also is no violation (Paul is referring to the Gentiles). For this reason it is by faith, in order that it may be in accordance with grace, so that the promise will be guaranteed to all descendants, not only to those who are of the Law, but also to those who are of the faith of Abraham, who is the father of us all,"