מחשבה (thought) as a passive voice verb teaches that the thoughts are peculiar and not typical. And an example of this is when it is written המקריב אותו לא יחשב (neither shall it be imputed to him that offers it)⁷⁴⁹; it is impossible to interpret it as לא יחשב לו לזכות(neither shall it be imputed to him for a merit), since if it is to be interpreted in this way, the merit would have to be next to לא יחשב לו, as it is with ויחשבה לו צדקה (and He counted it to him for righteousness)⁷⁵⁰.

footnotes: ⁷⁴⁹ Leviticus 7:18. ⁷⁵⁰ Genesis 15:6.