Sentence:  To use the technical language of theologians, God through his grace ‘<WSD>imputes</WSD>' the merits of the crucified and risen Christ to a fallen human being who remains without inherent merit, and who without this ‘imputation' would not be ‘made' righteous at all. 
Meaning of the word marked with <WSD> tags:  To ascribe (sin or righteousness) (to) someone by substitution.