There are various types of Imputation from God. The imputation of sin imputed to all men; the imputation of righteousness imputed to all believers at salvation.
Imputation is an action of God involving condemnation or blessing. Therefore, imputation is the function of God’s Justice, which is a characteristic of God’s Essence. (See our study on Divine Essence, and Romans 3:22-31; 1 Cor. 1:30; 2 Cor. 5:1-21; Phil.3:9. The believer is made (“acceptable” — imputed righteousness) to God: Eph. 1:6; 1 Peter 2:5, because of Christ’s sacrificial death, in our place, on the Cross.
The first real imputation from the justice of God occurs for every member of the human race in a split-second at physical birth. Soul-life is imputed by God to give us biological life, thus creating human life. A distinction must be made between biological life and soul life.
Biological life begins at conception. Soul life is created by God at physical birth and is imputed to biological life. This imputation of life is God-breathed (exhaled from God) into the nostril by inhale of the infant. The combination of biological life and soul life results in a physically alive human being. Soul life is breathed by God into every human being at physical birth. This breath of life resides in the soul forever — it is eternal. But when the lungs make final exhale at physical death, the soul life leaves the body for it’s final destination — with God or separated from God, forever.
Please note: Portions of this definition and explanation are derived from RBT Ministry’s booklet entitled “The Integrity of God,” (page 60-62).