From The Collaborative International Dictionary of English v.0.48 [gcide]:
1. To refer some quality or attribute to a being; as, to attribute power to God. 2. To refer something to its cause or source; as, to attribute a backward spring to icebergs off the coast. Ascribe is used equally in both these senses, but involves a different image. To impute usually denotes to ascribe something doubtful or wrong, and hence, in general literature, has commonly a bad sense; as, to impute unworthy motives. The theological sense of impute is not here taken into view.
From WordNet (r) 3.0 (2006) [wn]:
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