Imputation
This imputation is an act of God...of his mere love and grace; whereby, on the consideration of the mediation of Christ, he makes an effectual grant and donation of a true, real, perfect righteousness, even that of Christ himself, unto all that do believe; and accounting it as theirs, on his own gracious act, both absolves them from sin and granteth them right and title unto eternal life.
John Owen, "The Doctrine of Justification by Faith", in ed. William H. Goold, The Works of John Owen, vol. 5 (Edinburgh: T&T Clark, n.d.), 173.