An Etymological Dictionary of the German Language/achten
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achten, vb., ‘to have regard to, esteem, value,’ from MidHG. ahten, OHG. ahtôn, ‘to heed, ponder, take care’; allied to MidHG. ahte, OHG. ahta, f., ‘heed, paying attention.’ Comp. Du. achten, AS. eahtian, ‘to ponder'; also with deriv. l, OIc. œtla (Goth. *ahtilôn), ‘to suppose, think.’ It is based upon a Teut. root ah, ‘to suppose, think’; comp. Goth. aha, ‘understanding,’ ahjan, ‘to believe,’ ahma, ‘spirit.' The Aryan root ak is widely diffused, yet no other language coincides with the signification of the Teut. cognates.