Webster's Revised Unabridged Dictionary · 1913

Impute

Impute , transitive verb

[French imputer, Latin imputare to bring into the reckoning, charge, impute; pref. im- in + putare to reckon, think. See Putative.]

1.
To charge; to ascribe; to attribute; to set to the account of; to charge to one as the author, responsible originator, or possessor; -- generally in a bad sense.
Nor you, ye proud, impute to these the fault, If memory o'er their tomb no trophies raise. — Gray
One vice of a darker shade was imputed to him -- envy. — Macaulay
2.
(Theology) To adjudge as one's own (the sin or righteousness) of another; as, the righteousness of Christ is imputed to us.
It was imputed to him for righteousness. — Rom. iv. 22
They merit Imputed shall absolve them who renounce Their own, both righteous and unrighteous deeds. — Milton
3.
To take account of; to consider; to regard. [Rare]
If we impute this last humiliation as the cause of his death. — Gibbon