The first time imputed is mentioned in the Bible is Leviticus 7:18.
The law is being taught for the first time and the explanation of the peace offering is being taught.
v15- Any of the flesh of the peace offering must be eaten the same day it was offered, and none should be eaten after that same day.
v17- The remainder of the flesh of the sacrifice was to be burned on the third day.
v.18- If any of the flesh of the peace offering was eaten on the third day by anyone, the offering would not be accepted at all. It would make the offering void. It would not be imputed unto the person who made the offering and would be an abomination.
It is mentioned again in chapter 17:4. Here blood shall be imputed unto a man who sheds blood of an ox, lamb, or goat and doesn't bring it to the tabernacle of the Lord as an offering unto the Lord, and that man will be cut off from among his people.
