The Second Step: “Even So Reckon...”

What does reckoning mean? ‘Reckoning’ in Greek means doing accounts book-keeping. Accounting is the only thing in the world we human beings can do correctly. An artist paints a landscape. Can he do it with perfect accuracy? Can the historian vouch for the absolute accuracy of any record, or the map-maker for the perfect correctness of any map? They can make, at best, fair approximations. Even in everyday speech, when we try to tell some incident with the best intention to be honest and truthful, we cannot speak with complete accuracy. It is mostly a case of exaggeration or understatement, of one word too much or too little. What then can a man do that is utterly reliable? Arithmetic! There is no scope for error there. One chair plus one chair equals two chairs. That is true in London and it is true in Cape Town. If you travel west to New York or east to Singapore it is still the same. All the world over and for all time, one plus one equals two. One plus one is two in heaven and earth and hell.

Why does God say we are to reckon ourselves dead? Because we are dead. Let us keep to the analogy of accounting. Suppose I have fifteen shillings in my pocket, what do I enter in my account-book? Can I enter fourteen shillings and sixpence or fifteen shillings and sixpence? No, I must enter in my account-book that which is in fact in my pocket. Accounting is the reckoning of facts, not fancies. Even so, it is because I am really dead that God tells me to account it so. God could not ask me to put down in my account-book what was not true. He could not ask me to reckon that I am dead if I am still alive. For such mental gymnastics the word ‘reckoning’ would be inappropriate; we might rather speak of ‘mis-reckoning’!

Reckoning is not a form of make-believe. It does not mean that, having found that I have only twelve shillings in my pocket, I hope that by entering fifteen shillings incorrectly in my account-book such ‘reckoning’ will somehow remedy the deficiency. It won’t. If I have only twelve shillings, yet try to reckon to myself: ‘I have fifteen shillings; I have fifteen shillings; I have fifteen shillings’, do you think that the mental effort involved will in any way affect the sum that is in my pocket? Not a bit of it! Reckoning will not make twelve shillings into fifteen shillings, nor will it make what is untrue true. But if, on the other hand, it is a fact that I have fifteen shillings in my pocket, then with great ease and assurance I can enter fifteen shillings in my account-book. God tells us to reckon ourselves dead, not that by the process of reckoning we may become dead, but because we are dead. He never told us to reckon what was not a fact.

Having said, then, that revelation leads spontaneously to reckoning, we must not lose sight of the fact that we are presented with a command: “Reckon ye...” There is a definite attitude to be taken. God asks us to do the account; to put down ‘I have died’ and then to abide by it. Why? Because it is a fact. When the Lord Jesus was on the cross, I was there in Him. Therefore I reckon it to be true. I reckon and declare that I have died in Him. Paul said, “Reckon ye also yourselves to be dead unto sin, but alive unto God.” How is this possible? “In Christ Jesus.” Never forget that it is always and only true in Christ. If you look at yourself you will think death is not there, but it is a question of faith not in yourself but in Him. You look to the Lord, and know what He has done. ‘Lord, I believe in Thee. I reckon upon the fact in Thee.’ Stand there all the day.