counting to be occurs whether or not what is counted is intrinsically what it is counted to be. In Jubilees 30:17 the killing of the Shechemites is counted to be righteousness because by the author’s lights (though in disagreement with Gen 34:30; 49:5–7) it was intrinsically righteous. So also Phinehas’s zeal in Psalm 105(106):31 (in agreement with Num 25:6–13). But in Romans 2:26 a Gentile law-keeper’s uncircumcision will be counted as circumcision even though it is not. In Acts 19:27 the temple