imputation
Imputation is the act of God whereby He accounts righteousness to the believer in Christ, who has borne the believer's sins in vindication of the law.
( See Scofield) - (Philemon 1:18).
righteousness
( See Scofield) - (Romans 3:21).
Related Commentaries of James 2:23
James 2:23
23 And the scripture was fulfilled which saith, Abraham believed God, and it was imputed unto him for righteousness: and he was called the Friend of God.