Mental calculation, reasoning, or scheming. The term appears only in Ecclesiastes, referring to intellectual investigation and the search for understanding. Qohelet seeks wisdom and 'reckoning'—systematic investigation of life's meaning. The word can carry neutral connotations (rational calculation) or negative ones (devious schemes), depending on context. It represents humanity's attempt to understand and systematize reality through reason. In Qohelet's quest, it stands for the intellectual frameworks and calculations by which humans try to make sense of existence under the sun.