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conclude, (ac-)count (of), + despise, esteem, impute, lay, number, reason, reckon, suppose, think (on)

Concise Bible Dictionary:

Imputation has an important place in God’s plan of salvation. “Blessed is the man unto whom the Lord imputeth not iniquity” (Psa. 32:2²Blessed is the man unto whom the Lord imputeth not iniquity, and in whose spirit there is no guile. (Psalm 32:2); Rom. 4:8⁸Blessed is the man to whom the Lord will not impute sin. (Romans 4:8)). The sins of the man believing on Jesus are not imputed to him: Christ has atoned for them; the believer may come under discipline for them (compare 1 Cor. 11:31-32³¹For if we would judge ourselves, we should not be judged. ³²But when we are judged, we are chastened of the Lord, that we should not be condemned with the world. (1 Corinthians 11:31‑32); Hebrews 12:7⁷If ye endure chastening, God dealeth with you as with sons; for what son is he whom the father chasteneth not? (Hebrews 12:7)), but there is no imputation. On the contrary, he enters into the blessedness of the man to whom God imputes, or reckons, righteousness without works. Abraham believed God and it was reckoned (same word) to him as righteousness; and this is true of believers generally (Rom. 4:3-4³For what saith the scripture? Abraham believed God, and it was counted unto him for righteousness. ⁴Now to him that worketh is the reward not reckoned of grace, but of debt. (Romans 4:3‑4)). Therefore not only are the believer’s sins not imputed to him; but he is accounted righteous.

In 2 Corinthians 5:19¹⁹To wit, that God was in Christ, reconciling the world unto himself, not imputing their trespasses unto them; and hath committed unto us the word of reconciliation. (2 Corinthians 5:19) the aspect in which Christ came to earth was that of grace. God was in Christ reconciling the world to Himself, and not imputing to men their offenses; but, alas, they refused the grace, and put Him to death. In Romans 5:13¹³(For until the law sin was in the world: but sin is not imputed when there is no law. (Romans 5:13) the word is ἐλλογέω, “sin is not put to account when there is no law.” It is sin, and those that sin without law perish without law; but they are not at once called to account for it in God’s government (compare Acts 17:30³⁰And the times of this ignorance God winked at; but now commandeth all men every where to repent: (Acts 17:30)).

Strong’s Dictionary of Greek Words:

Number:

3049 (find all occurrences in KJV Bible)

Greek:

λογίζομαι

Transliteration:

logizomai

Phonic:

log-id’-zom-ahee

Meaning:

middle voice from 3056; to take an inventory, i.e. estimate (literally or figuratively)

KJV Usage:

conclude, (ac-)count (of), + despise, esteem, impute, lay, number, reason, reckon, suppose, think (on)