There is a day coming for the world that will be "the day of reckoning." This expression is often used by men to refer to the final judgment of God on mankind. Certainly the Book of Revelation describes such a time. For the world that day is still future, but for those who believe in Jesus Christ the day of reckoning is now. We have already been judged in Christ and thus will not come into judgment but have passed from death unto life. Because of our identification with Christ Jesus, we reckon that we are dead to sin and alive unto God in the same way that he is. Every day should be a celebration of our new life in Christ. Instead of trying to find our life in the world, we lose our old life by reckoning it dead. We no longer seek the living among the dead. Although we received all we have at the time of the new birth, there is an ongoing process of Christ being formed in us and our lives being transformed. "Reckon" is in the present tense and can be translated as "must continually consider." As such, the conclusion to this study suggests practical application of steps in a process, based on scriptural evidence, to help see that image of Christ in our lives as we "behold in a mirror the glory of the Lord" (2 Corinthians 3:18).