Jesus never uses Paul's specific vocabulary (logizomai, reckon or credit), but he does repeatedly teach the logic of imputed righteousness—alien righteousness received by faith, a forensic verdict grounded in his obedience and death.
For example, Luke 18:9-14. The tax collector and Pharisee. Here Jesus contrasts a man who trusts in his own righteousness (pepoithotas eph’ heautois hoti eisin dikaioi) with one who simply pleads for mercy: "God, be propitiated to me!" (hilastheti moi). The tax collector goes home "justified" (dedikaiōmenos), not because he has achieved righteousness but because God has declared him so. This justification is apart from works and before any moral reformation is narrated, matching the Pauline logic of Romans 4:5 ("to the one who does not work but believes … his faith is counted as righteousness").
While Jesus doesn't use logizomai, the forensic verdict apart from works is the key point.
