Likewise reckon ye also yourselves to be dead indeed unto sin, but alive unto God through Jesus Christ our Lord.
Paul had described what is true of us positionally. Now he focuses on the practical outworking of the truth that we are to live as if we are dead to sin. We are to reckon ourselves to be dead to sin, but alive to God in Christ Jesus our Lord. To reckon here means to accept what God says about us as true and to live in the light of it.