To Impute

Concise Bible Dictionary:

In 2 Corinthians 5:1919To wit, that God was in Christ, reconciling the world unto himself, not imputing their trespasses unto them; and hath committed unto us the word of reconciliation. (2 Corinthians 5:19) the aspect in which Christ came to earth was that of grace. God was in Christ reconciling the world to Himself, and not imputing to men their offenses; but, alas, they refused the grace, and put Him to death. In Romans 5:1313(For until the law sin was in the world: but sin is not imputed when there is no law. (Romans 5:13) the word is ἐλλογέω, “sin is not put to account when there is no law.” It is sin, and those that sin without law perish without law; but they are not at once called to account for it in God’s government (compare Acts 17:3030And the times of this ignorance God winked at; but now commandeth all men every where to repent: (Acts 17:30)).