Job 41:27 He esteemeth iron as straw, and brass as rotten wood.
Romans 14:5 One man esteemeth one day above another; another esteemeth every day alike. Let every man be fully persuaded in his own mind.
Romans 14:14 I know, and am persuaded by the Lord Jesus, that there is nothing unclean of itself; but to him that esteemeth anything to be unclean, to him it is unclean.
1 Nephi 5:121 Behold, the Lord esteemeth all flesh in one.