Likewise you also, reckon yourselves to be dead indeed to sin, but alive to God in Christ Jesus our Lord.
Earlier in Romans 6, the discussion presented the truth that we are identified in both the death and resurrection of Jesus. This verse commands how we are to respond to that fact. The word reckon is an accounting term and the idea here is that we are to reflect on our position in Christ by setting two things to our spiritual account: 1) We are dead to sin, and 2) we are alive to God in Christ Jesus.
The verb reckon is used in the present tense, therefore we are to constantly allocate these two things to our spiritual account to the point where we move from knowing this truth to the point of it becoming part of us. Continual reflection on the truth of this verse will keep us close to God and prevent sin from making inroads in our lives, because as the truth becomes part of us we will naturally draw closer to God and our desire to live lives pleasing to God will increase.
Pastor Jeff Mericle