account
(Philemon 1:17); (Philemon 1:18) perfectly illustrate imputation:
"Receive him as myself" -- reckon to him my merit;
"If he hath wronged thee or oweth thee ought, put that on mine account" -- reckon to me his demerit.
See "Imputation," (Leviticus 25:50).
( See Scofield) - (James 2:23).