THE ACT OF IMPUTATION. Imputation confounds virtue and vice, and saps the very foundation of moral government, both divine and human. Abstract the idea of personal merit and demerit, from the individuals of mankind, justice would be totally blind, and truth would be nullified, or at least excluded from any share in the administration of government. Admitting that moral good and evil has taken place in the system of rational agents, yet, on the position of imputation, it would be impossible, that a retribution of justice should be made to them by God or by man, except it be according to their respective personal merits and demerits; which would fix upon the basis of our own moral agency and accountability, and preclude the imputation of righteousnes. Truth respects the reality of things, as they are in their various complicated and distinct natures, and necessarily conforms to all facts and realities. It exists in, by and with every thing that does exist, and that which does not and cannot exist, is fictitious and void of truth, as is the doctrine of imputation. It is a truth that some of the individuals of mankind are virtuous, and that others are vicious, and it is a truth, that the former merit peace of conscience and praise, and the latter horror of conscience and blame; for God has so constituted the nature of things, that moral goodness, naturally and necessarily tends to happiness in a moral sense, and moral evil as necessarily tends to the contrary; and as truth respects every thing, as being what it is, it respects nature, as God has constituted it, with its tendencies, dispositions, aptitudes and laws; and as the tendency of virtue is to mental happiness, and vice the contrary, they fall under the cognizance of truth, as all other facts necessarily do; which tendencies will for ever preclude imputation, by making us morally happy or miserable according to our works.