Corresponding Greek / Hebrew Entries: While there is no direct Hebrew equivalent for ἐλλογέω, the concept of imputation or accounting can be related to several Hebrew terms used in the Old Testament. These include:

• H2803 חָשַׁב (chashab): To think, account, or reckon. This term is used in contexts where something is considered or reckoned, similar to the Greek concept of imputation.

• H5375 נָשָׂא (nasa): To lift, bear, or carry. In some contexts, this term is used to describe the bearing or carrying of sin, which can be conceptually linked to the idea of imputation.

These Hebrew terms reflect the broader biblical theme of accounting or reckoning, which is foundational to understanding the theological implications of ἐλλογέω in the New Testament.

Usage: The term ἐλλογέω is used in the context of accounting or reckoning something to someone's account. It appears in the New Testament to describe the act of attributing or imputing something, often in a metaphorical sense related to sin or righteousness.

Context: The Greek verb ἐλλογέω is a term used in the New Testament to convey the idea of accounting or reckoning something to an individual's account. This term is particularly significant in theological discussions concerning the imputation of sin or righteousness. In the Berean Standard Bible, ἐλλογέω is found in the following passages:

• Romans 5:13: "For sin was in the world before the law was given; but sin is not taken into account when there is no law." Here, ἐλλογέω is used to express the concept that sin is not imputed or charged to one's account in the absence of the law. This highlights the relationship between law and accountability in the context of sin.

• Philemon 1:18: "But if he has wronged you in any way or owes you anything, charge it to my account." In this passage, the apostle Paul uses ἐλλογέω in a personal and financial sense, offering to have any debts or wrongs of Onesimus, a runaway slave, imputed to his own account. This reflects the broader theological theme of substitution and imputation found in the New Testament.

The use of ἐλλογέω underscores the biblical principle of imputation, where actions, debts, or righteousness can be attributed to another, a concept central to the doctrine of justification by faith.