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An Etymological Dictionary of the German Language/Annotated/rechnen

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rechnen, verb, ‘to reckon, estimate, deem,’ from Middle High German rëchennen, Old High German rëhhanôn, ‘to count, reckon, render an account’ (ë is proved by modern dialects). The assumed Gothic *rikanôn, which is also implied by Anglo-Saxon rëconian, English to reckon, and likewise the equivalent Low German and Dutch rekenen, is abnormally represented by the strange word rahnjan. The West Teutonic *rëkanôn is connected, probably in the sense of ‘to compute, collect’ (compare the meanings of lesen), with the root rak, ‘to collect’ (see Rechen), to which Anglo-Saxon ręččan (from rakjan), ‘to count up, compute, arrange,’ and Anglo-Saxon racu, Old Saxon raka, Old Icelandic rahha, feminine, ‘speech, account, affair,’ also belong; so too geruhen.