“Imputation” is different from “impartation.” God does “impart” to us gifts and fruits of the Holy Spirit, so that we have them and they are in us growing and they are ours. But all of that gracious impartation through the Spirit is built on an even more firm foundation, namely, imputation – the work of God outside of us: God’s own righteousness, not imparted to us, but imputed to us. Credited to us, as Romans 4:6 and 11 say. Put to our account. Reckoned to be ours.