ISB ~ Romans 4 v4

one who works:Justification is a free gift of grace, not a wage that is owed on the principle of justice and fair compensation (6:23; Tit 3:5).

reckoned:In secular Greek, the verb iogizomai is a business term for recording credits and debits. It can also be translated “counted”. When Paul stresses that righteousness is booked to our credit as a gift, he does not imply that the gift is merely imputed to the believer in an external way. In his mind, the divine record corresponds to reality, that is, we are counted righteous because we are made righteous in Christ (5:19).