to be or make even: to be equal or comparable to something, worth as much as it, or to level a thing out.
At its root this word pictures bringing two things onto the same level, so that they weigh the same or match each other. From that one picture grows a wide range of uses. Most often it means to be equal or comparable: nothing you could desire is worth as much as wisdom (Proverbs 3:15; 8:11), and God asks to whom he could possibly be compared (Isaiah 40:25). When people liken one thing to another, or measure one against another, this is the word for it (Lamentations 2:13; Isaiah 46:5).
The same word keeps its concrete, physical sense too. A farmer levels the surface of his plowed field before sowing (Isaiah 28:25), and a person can level and settle a restless heart until it is calm, like a small child quieted at its mother's side (Psalm 131:2). The image is always the same: something brought to an even, settled state.
One branch of the word is a set phrase that shows up only in the later books. To say a thing is not worth it to someone, or brings no profit, Esther and the book of Job use this verb to weigh cost against benefit (Esther 3:8; 5:13; 7:4; Job 33:27). That accounting turn of phrase is a mark of the Persian-era Hebrew in which those passages were written, echoing the administrative speech of the empire.