Where else does the Greek word for counted appear in an easy-to-understand setting?
The same Greek word for counted appears in the book of Philemon, just ahead of Hebrews and only one chapter long. There it is used in a readily understandable setting, where Paul pleads for a runaway slave to be accepted back by his master without punishment.
Les explains that the word 'counted' in the verse under discussion comes from a Greek bookkeeping term, also used in Romans as 'imputed' or 'put to the account.' To make it plain, Les turns to the one-chapter book of Philemon, just ahead of Hebrews. There the identical word appears in an easy-to-understand setting. Philemon had been a slave who ran away from his owner Onesimus. After coming across Paul's gospel, he became a believer. Paul tells him that as an obedient believer he should return to his master Onesimus. Paul then pleads with Onesimus to accept the man back without any punishment.