Romans 4:8
Blessed is the man to whom the Lord will not impute sin.
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EXPOSITORY (ENGLISH BIBLE)
4:1-12 To meet the views of the Jews, the apostle first refers to the example of Abraham, in whom the Jews gloried as their most renowned forefather. However exalted in various respects, he had nothing to boast in the presence of God, being saved by grace, through faith, even as others. Without noticing the years which passed before his call, and the failures at times in his obedience, and even in his faith, it was expressly stated in Scripture that he believed God, and it was counted to him for righteousness, Ge 15:6. From this example it is observed, that if any man could work the full measure required by the law, the reward must be reckoned as a debt, which evidently was not the case even of Abraham, seeing faith was reckoned to him for righteousness. When believers are justified by faith, their faith being counted for righteousness, their faith does not justify them as a part, small or great, of their righteousness; but as the appointed means of uniting them to Him who has chosen as the name whereby he shall be called, the Lord our Righteousness. Pardoned people are the only blessed people. It clearly appears from the Scripture, that Abraham was justified several years before his circumcision. It is, therefore, plain that this rite was not necessary in order to justification. It was a sign of the original corruption of human nature. And it was such a sign as was also an outward seal, appointed not only to confirm God's promises to him and to his seed, and their obligation to be the Lord's, but likewise to assure him of his being already a real partaker of the righteousness of faith. Thus Abraham was the spiritual forefather of all believers, who walked after the example of his obedient faith. The seal of the Holy Spirit in our sanctification, making us new creatures, is the inward evidence of the righteousness of faith.Will not impute sin - On whom the Lord will not charge his sins; or who shall not be reckoned or regarded as guilty. This shows clearly what the apostle meant by imputing faith without works. It is to pardon sin, and to treat with favor; not to reckon or charge a man's sin to him; but to treat him, though personally undeserving and ungodly Romans 4:5, as though the sin had not been committed. The word "impute" here is used in its natural and appropriate sense, as denoting to charge on man what properly belongs to him. See the note at Romans 4:3. 7, 8. Saying, Blessed, &c.—(Ps 32:1, 2). David here sings in express terms only of "transgression forgiven, sin covered, iniquity not imputed"; but as the negative blessing necessarily includes the positive, the passage is strictly in point. The same thing is expressed three several ways; there are three things in sin to be considered:

1. There is an offence against God, which is said to be forgiven.

2. There is a filthiness in sin, which is said to be covered.

3. There is guilt in it, which is said not to be imputed. Blessed is the man to whom the Lord will not impute sin. As he does not to those whom he justifies in Christ, and by his righteousness; for the sins of such he has imputed to his Son, as their surety; and he has bore them, took them away, having made full satisfaction for them; so that these persons will never be charged with them: they now appear before the throne without fault, and are blameless and irreproveable in the sight of God, and therefore must be eternally happy; for he will never think of their sins any more to their hurt; he will remember them no more; he "will never reckon them to them", but acquit them from them, justify and accept them; wherefore they must be secure from wrath and condemnation, enjoy much peace and comfort now, and be happy hereafter. Blessed is the man to whom the Lord will not impute sin.
EXEGETICAL (ORIGINAL LANGUAGES)
8. will not impute] i.e. at any time of enquiry and judgment that may arise. They “shall not come into condemnation.” (John 5:24.)Romans 4:8. , to whom) Greater force is given to the sense, by the transition from the plural in the preceding, to the singular in this verse; as also the more express mention of the man and of the Lord lends additional force.
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