### Core Meaning & Semantic Range
The Greek word **ellogéō**, represented by `{{G1677}}`, means to **reckon in**, **attribute**, or **impute**. It is derived from **ἐν (en)** and **λόγος (lógos)**, with the sense of putting something on an account. Despite its significant theological implications, it appears only **4 times** across **2 unique verses** in the Bible.
### Biblical Occurrences & Contextual Analysis
The word `{{G1677}}` is used in two distinct contexts. In [[Romans 5:13]], it is used theologically to explain that before the law of Moses, sin **was** in the world but was not formally **imputed**. In a more personal and financial sense, Paul uses it in his letter to Philemon, asking him to **put on** his **account** any wrong or debt owed by Onesimus [[Philemon 1:18]]. This demonstrates the word's core idea of assigning a charge or liability to a specific record.
### Related Words & Concepts
Several related words help clarify the concept of accounting for sin and debt:
* `{{G266}}` **hamartía** (a sin): This word defines the offense being accounted for. The wages of **sin** is death, but God offers the gift of eternal life [[Romans 6:23]].
* `{{G3551}}` **nómos** (law): This establishes the standard by which an action is judged. Paul speaks of the "**law** of the Spirit of life" freeing believers from the "**law** of sin and death" [[Romans 8:2]].
* `{{G91}}` **adikéō** (to do wrong): This describes the action that creates a debt or offense. Paul uses it in the context of Philemon, where Onesimus may have **wronged** him [[Philemon 1:18]].
* `{{G3784}}` **opheílō** (to owe): This signifies the debt or obligation itself. Paul commands believers to **owe** no one anything except love [[Romans 13:8]].
### Theological Significance
The theological weight of `{{G1677}}` is significant, particularly in how it illustrates the mechanics of sin and grace.
* **Theological Accounting:** The word is central to understanding how God reckons sin. While sin existed in the world, it was not formally **imputed** until the law provided a standard of accountability [[Romans 5:13]].
* **The Principle of Substitution:** The request for Philemon to **put** the debt on Paul's **account** serves as a powerful, real-world illustration of substitution [[Philemon 1:18]]. It models how one person can take on the legal or financial liability of another.
* **Grace and Forgiveness:** The act of imputing a debt to another's account, as seen in Philemon, is an act of grace. It transfers the responsibility away from the one who **oweth** `{{G3784}}` to one willing to bear the cost.
### Summary
In summary, `{{G1677}}` is a concise but powerful word that bridges the gap between everyday accounting and profound theological truth. Through its dual use in a legal-theological argument [[Romans 5:13]] and a personal financial plea [[Philemon 1:18]], **ellogéō** provides a critical framework for understanding imputation, substitution, and the gracious way in which a debt can be transferred and settled.