The word “imputation” itself is an accounting term used both in the Old Testament and the New Testament (Gen 15:6; Ps. 32:2; Rom 4:3-8; Gal 3:6). Moses wrote of Abraham, saying, “Then he believed in the LORD; and He reckoned [חָשַׁב chashab] it to him as righteousness” (Gen 15:6). David writes, “How blessed is he whose transgression is forgiven, whose sin is covered! How blessed is the man to whom the LORD does not impute [חָשַׁב chashab] iniquity, and in whose spirit there is no deceit” (Psa 32:1-2).