Philemon 1

1:18  If he hath wronged thee, or oweth thee ought, put that on mine account;

account

Philemon 1:17Philemon 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," Leviticus 25:50 . (See Scofield "James 2:23") .