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In some parts of the United States, “to reckon” means “to think” or “to guess.” “I reckon” is also the equivalent of “I suppose.” But none of these popular meanings can apply to this verse. The word reckon is a translation of a Greek word that is used forty-one times in the New Testament–nineteen times in Romans alone. It appears in Romans 4, where it is translated as “count, reckon, impute.” It means “to take into account, to calculate, to estimate.” The word impute–“to put to one’s account”–is perhaps the best translation.
To reckon also means “to put to one’s account.” It simply means to believe that what God says in His Word is really true in your life.
Paul didn’t tell his readers to feel as if they were dead to sin, or even to understand it fully, but to act on God’s Word and claim it for themselves. Reckoning is a matter of faith that issues in action. It is like endorsing a check: If we really believe that the money is in the checking account, we will sign our name and collect the money. Reckoning is not claiming a promise but acting on a fact. God does not command us to become dead to sin. He tells us that we are dead to sin and alive unto God and then commands us to act on it. Even if we do not act on it, the facts are still true.
Paul’s first instruction (“know”) centered in the mind, and this second instruction (“reckon”) focuses on the heart. His third instruction touches the will.