The Scofield Bible Commentary, by Cyrus Ingerson Scofield, [1917], at sacred-texts.com
Philemon Chapter 1
account
(Plm 1:17); (Plm 1:18) perfectly illustrate imputation:
"Receive him as myself" -- reckon to him my merit;
"If he hath wronged thee or oweth thee ought, put that on mine account" -- reckon to me his demerit.
See "Imputation," (Lev 25:50).
(See Scofield) - (Jam 2:23).