Counted: the limbs of the body (Oholot 1:8) and the positive commandments, which the Talmud counts at 248 against 365 prohibitions, the two together making 613. Computed: avraham (אברהם) = 1+2+200+5+40 = 248.
Two hundred and forty-eight is the number of the body's members, and the tradition maps it onto the positive commandments so that each limb has a commandment to perform: a human being is a walking count of what may be done. Paired with the 365 prohibitions it makes the 613, so the law is the size of a person and of a year at once. The value of Avraham is also 248, which the handlists read as the patriarch being whole.
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