The Hebrew noun cheshbon means a reckoning, calculation, or account. It derives from the verb chashab (to think, plan, reckon) and refers both to numerical accounting and to logical deliberation. The famous verse in Ecclesiastes 7:25 uses it in the sense of philosophical inquiry — the Preacher's systematic investigation into wisdom.
Ecclesiastes' use of cheshbon reveals it as a wisdom term: the careful examination of reality to understand life's meaning. The Preacher pursues every avenue of human reasoning and finds it insufficient apart from fearing God (Eccl 12:13). This is not a rejection of reason but its proper ordering: human cheshbon must submit to divine revelation. The word also appears in the context of military strategy (Judges 20:5), emphasizing deliberate planning rather than impulsive action.