“So important is eternal life that the Bible gives us many illustrations so that no one will miss the message. To the farmers, Jesus talked about soil and seed. To the shepherds, He talked about sheep. To beggars, He talked about a great feast that God had spread. To lawyers, He talked abut justification. To the housewife, He talked about a coin that had been lost and had to be found. But when you use the word ‘imputation,’ you find God speaking to the banker, because it is a financial term . . .. Our English word ‘imputation’ comes from the Latin word which means ‘to reckon, or credit, to one’s account.’ When you go to the bank or the savings and loan association and deposit money, imputation takes place. They deposit that on your account, and they write it on your record . . .. Right in the middle of that word ‘impute’ you have p-u-t, righteousness put to our account” (Warren Wiersbe, Key Words of the Christian Life, Lincoln: Back to the Bible, 1982, pages 55, 56, 58).