Therefore, just as sin came into the world through one man, and death through sin, and so death spread to all men because all sinned— 13 for sin indeed was in the world before the law was given, but sin is not counted where there is no law. 14 Yet death reigned from Adam to Moses, even over those whose sinning was not like the transgression of Adam, who was a type of the one who was to come. 

15 But the free gift is not like the trespass. For if many died through one man’s trespass, much more have the grace of God and the free gift by the grace of that one man Jesus Christ abounded for many. 16 And the free gift is not like the result of that one man’s sin. For the judgment following one trespass brought condemnation, but the free gift following many trespasses brought justification. 17 For if, because of one man’s trespass, death reigned through that one man, much more will those who receive the abundance of grace and the free gift of righteousness reign in life through the one man Jesus Christ.

18 Therefore, as one trespass  led to condemnation for all men, so one act of righteousness leads to justification and life for all men. 19 For as by the one man’s disobedience the many were made sinners, so by the one man’s obedience the many will be made righteous. 20 Now the law came in to increase the trespass, but where sin increased, grace abounded all the more, 21 so that, as sin reigned in death, grace also might reign through righteousness leading to eternal life through Jesus Christ our Lord. (Romans 5:12-21 ESV)

For our sake he made him to be sin who knew no sin, so that in him we might become the righteousness of God. (2 Corinthians 5:21 ESV)

2. Our first parents, by this sin, fell from their original righteousness and communion with God, and we in them whereby death came upon all: all becoming dead in sin, and wholly defiled in all the faculties and parts of soul and body.

3. They being the root, and by God’s appointment, standing in the room and stead of all mankind, the guilt of the sin was imputed, and corrupted nature conveyed, to all their posterity descending from them by ordinary generation, being now conceived in sin, and by nature children of wrath, the servants of sin, the subjects of death, and all other miseries, spiritual, temporal, and eternal, unless the Lord Jesus set them free.

1. Those whom God effectually calleth, he also freely justifieth, not by infusing righteousness into them, but by pardoning their sins, and by accounting and accepting their persons as righteous; not for anything wrought in them, or done by them, but for Christ’s sake alone; not by imputing faith itself, the act of believing, or any other evangelical obedience to them, as their righteousness; but by imputing Christ’s active obedience unto the whole law, and passive obedience in his death for their whole and sole righteousness by faith, which faith they have not of themselves; it is the gift of God.

In the proper understanding of the conception, it is important to bear in mind that the divine act called “imputation” is in itself precisely the same in each of the three great transactions into which it enters as a constituent part. The grounds on which it proceeds may differ; the things imputed may be different; and the consequent treatment of the person or persons to which the imputation is made may and will differ as the things imputed to them differ. But in each and every case alike imputation itself is simply the act of setting to one’s account; and the act of setting to one’s account is in itself the same act whether the thing set to his account stands on the credit or debit side of the account, and whatever may be the ground in equity on which it is set to his account. That the sin of Adam was so set to the account of his descendants that they have actually shared in the penalty which was threatened to it; and that the sins of His people were so set to the account of our Lord that He bore them in His own body on the tree, and His merits are so set to their account that by His stripes they are healed, the entirety of historical orthodox Christianity unites in affirming.