The prohibition against counting members of Klal Yisrael is well-known, and those people who when they want to count a quorum for prayers, instead of counting with numbers (because they know that one must not count), count Alef, Beis etc., have not achieved anything, as this is also counting. Instead, they should count by looking and thinking.
Since Chazal said that one must suspect each person like a highwayman and respect him like Rabban Gamliel, it is correct that anyone who conducts business with his friend, should not rely on his trustworthiness. Instead, he should count in front of him immediately everything that he gives and receives, for if he only counts later and finds that there is some missing, the giver might not believe him, and think that he is trying to steal from him. It might also be possible that he originally gave the correct amount, and afterwards part of the sum was lost or stolen, so that he who counts immediately in front of the friend is praiseworthy.
