“... In verse 4 he defines someone who works, earning his wages and therefore receiving them in accordance with “obligation,” not “grace” (τῷ δὲ ἐργαζομένῳ ὁ μισθὸς οὐ λογίζεται κατὰ χάριν ἀλλὰ κατὰ ὀφείλημα). The actual verb used to denote this process of payment is of course λογίζομαι, and it must take the sense here of “credit.” (Workers do not have their wages “viewed” in accordance with obligation.) This commercial sense is then reinforced by Paul’s quotation of Psalm 32:1–2a (LXX Psalm 31:1–2a) in verses 7–8, which speak of the blessing of the person “to whom the Lord will not credit sin” (μακάριος ἀνὴρ οὗ οὐ μὴ λογίσηται κύριος ἁμαρτίαν). It is difficult if not impossible to account for the accusative ἁμαρτίαν here if the verb is read as “viewed” (and this reading would also have to override the implications of verse 7 [Psalm 32:1], where various transgressions and sins have been “released” and “covered”). So Paul is clearly using a broadly commercial reading of the verb (and even if that violates the Jewish scriptural antecedents) ...”