Romans 4:8

King James Version (KJV)

Blessed is the man to whom the Lord will not impute sin.

Adam Clarke
Bible Commentary

Blessed is the man to whom the Lord will not impute sin - That man is truly happy to whose charge God does not reckon sin; that is, they alone are happy who are redeemed from the curse of the law and the consequence of their ungodly life, by having their sins freely forgiven, through the mercy of God.

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Albert Barnes
Notes on the Whole Bible

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.

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Matthew Henry
Concise Bible Commentary

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.

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SDA Bible Commentary (limited)
Volume 1-7

8. To whom. Textual evidence is divided (cf. p. 10) between this and the reading “of whom,” “whose.” The latter reading makes possible the translation, “Blessed is the man of whose sin the Lord will not take account.”

Will not impute sin. That is, the Lord will not charge or reckon his sin against him. This is the negative side of justification, the forgiving of past sin. The positive side, as expressed in vs. 3, 5, 6, 9, 11, 22, is the imputing of righteousness. The two are inseparable. To emphasize only the first, to think of justification as only pardon and forgiveness, may rob this experience of some of its reconciling and life-giving power. The positive realization that God has not only forgiven me but has also imputed to me the righteousness of Christ fills me not only with gratitude but also with hope and aspiration for the future. God is concerned not simply with my forgiveness but with my restoration of fellowship with Him. To think of justification as simply pardon is perhaps to look too much to the past. God wishes me to know that He has not only forgiven me but is also prepared to treat me as if I had never sinned (see SC 62). My past will not be held against me. From now on I am to be treated as a friend, even as a son (1 John 3:1, 2). Thus He gives me a fresh, new start. He has done everything possible for my complete reconciliation. And this awareness by faith of the meaning of the experience of justification inspires me with courage and determination for the future. I know that the perfect character of Christ, which has been imputed to me in justification, may from now on be imparted to me in sanctification, to transform my character into one like His. Thus, while justification deals primarily with the past, it represents not only the end of a life of alienation and rebellion but also, and even more importantly, the beginning of a new life of love and obedience.

The evangelical Heidelberg Catechism, first published in 1563, explains justification in these words: “How art thou righteous before God? Answer. Only by true faith in Jesus Christ; that is, although my conscience accuse me that I have grievously sinned against all the commandments of God, and have never kept any of them, and that I am still prone always to all evil, yet God, without any merit of mine, of mere grace, grants and imputes to me the perfect satisfaction, righteousness, and holiness of Christ, as if I had never committed nor had any sin, and had myself accomplished all the obedience which Christ has fulfilled for me, if only I accept such benefit with a believing heart.” Compare EGW Supplementary Material on Rom. 4:3-5.

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Ellen G. White
Selected Messages Book 3, 396

Every move from the first made by Satan was the beginning of his work to continue to the end to exalt the false, to take the place of the genuine Sabbath of Jehovah. He is just as intent now and more determined to do this than ever before. He has come down with great power to deceive them who dwell on the earth with his satanic delusions.... 3SM 396.1

As we meet the emergency, the law of God becomes more precious, more sacred, and as it is more manifestly made void and set aside, in proportion should arise our respect and reverence for the law.... 3SM 396.2

In the exercise of the longsuffering of God, He gives to nations a certain period of probation, but there is a point which, if they pass, there will be the visitation of God in His indignation. He will punish. The world has been advancing from one degree of contempt for God's law to another, and the prayer may be appropriate at this time, “It is time for thee, Lord, to work: for they have made void thy law” (Psalm 119:126).... 3SM 396.3

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Ellen G. White
SDA Bible Commentary, vol. 7 (EGW), 935

2, 3. See EGW on Hebrews 12:11. 7BC 935.1

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Ellen G. White
In Heavenly Places, 51.1

Blessed are they whose iniquities are forgiven, and whose sins are covered. Blessed is the man to whom the Lord will not impute sin. Romans 4:7, 8. HP 51.1

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Romans 4:8