In a 1909 entry on “Imputation,” written for the New Schaff-Herzog Encyclopedia of Religious Knowledge, in the second of six sections, Warfield defines the three acts inherent in a proper understanding of the meaning of “imputation.”
II. THREE ACTS OF IMPUTATION
From the time of Augustine (early fifth century), at least, the term “imputation” is found firmly fixed in theological terminology in this sense. But the applications and relations of the doctrine expressed by it were thoroughly worked out only in the discussions which accompanied and succeeded the Reformation. In the developed theology thus brought into the possession of the Church, three several acts of imputation were established and expounded. These are . . .
the imputation of Adam’s sin to his posterity;
the imputation of the sins of His people to the Redeemer;
the imputation of the righteousness of Christ to His people.
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