“Likewise reckon ye also yourselves to be dead indeed unto sin, but alive unto God through Jesus Christ our Lord” (Romans 6:11).

Paul uses the Greek word logizomai many times in Romans. It is translated “reckon” in our text verse and means to take an inventory or estimate. It is a concept used throughout the Old and New Testament to denote the settling of accounts (see Leviticus 25:50; Numbers 18:27). Mark used the same word in his epistle (15:28) speaking of Jesus: “And the Scripture was fulfilled, which saith, And He was numbered with the transgressors.” Mark is quoting Isaiah 53:12, and in this Old Testament verse the word “numbered” means to weigh out, to allot, or constitute officially. We have been weighed in God’s balances and found wanting, and only Jesus can settle sin’s account on our behalf. “Wherefore when He cometh into the world, He saith, Sacrifice and offering thou wouldest not, but a body hast thou prepared me” (Hebrews 10:5).

In the fourth chapter of Romans, logizomai appears 11 times and is translated “counted,” or “imputed,” as well as “reckoned.” “Abraham believed God, and it was counted unto him for righteousness” (v.3). “Even as David also describeth the blessedness of the man, unto whom God imputeth righteousness without works, Saying, Blessed are they whose iniquities are forgiven, and whose sins are covered. Blessed is the man to whom the Lord will not impute sin” (vv.6–8). “Now it was not written for his sake alone, that it was imputed to him; But for us also, to whom it shall be imputed, if we believe on Him that raised up Jesus our Lord from the dead; Who was delivered for our offenses, and was raised again for our justification” (vv.23–25). Christ’s redeeming work on our behalf should drive us to a holy life. CJH