Romans 4:8

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

Blessed is the one whose wrongdoing the Lord does not count against him, which means his lawbreaking is forgiven and his sins are covered. Not counting sin goes together with counting righteousness, for God both clears the guilt of the repenting believer and credits righteousness to the one who believes. Pardon and justification are the same work, the opposite of condemnation, by which God remits deserved punishment, treats the sinner as though he had not sinned, receives him into favor and adoption, and sets him faultless with hope of eternal life. This is accomplished because Christ the blameless Substitute was made sin and a curse for sinners, bore their guilt and punishment in His own body on the tree, and now His perfect obedience, merits and intercession are credited to the believer so that God sees His Son's likeness and writes pardon and eternal life against the name. In this God remains just while justifying the sinner, because justice is fully satisfied by punishment laid on His only begotten Son as propitiation, which also proves the law unchangeable. The blessing is received individually through repentance and faith in Christ as personal Saviour and only Mediator, not through priest or outward forms, and living faith then transforms character into His image into obedient, fruit-bearing holiness.

Meaning of the Blessing

The blessing is pronounced upon the person whose sin the Lord does not count against him, which together with the preceding verse means iniquities forgiven and sins covered. This belongs to justification by faith and the righteousness of Christ counted to believers, which is the doctrine of the cross and comes with God's power to everyone who believes. Christ takes away sin, credits the believer with His righteousness, and freely pardons, so guilt is to be laid at Calvary and the believer is to trust Him. Sinners stand charged with breaking God's law, and their only hope is to accept Jesus as Substitute, who redeemed humanity from the curse of the law by being made sin and a curse for them, whose grace frees transgressors from bondage unto obedience to God's commandments. This forgiveness is placed alongside the teaching that a tree is known by its fruit.

Not counting sin is joined to counting righteousness, for God does not count sin against the repenting believer and at the same time counts righteousness to the one who believes. This is justification by faith, in which Christ's righteousness is credited to the sinner who turns to God and believes. Forgiveness is joined with His imputing righteousness.

Pardon and justification are one and the same thing, the opposite of condemnation. By it God pardons sins and remits deserved punishment, treats the sinner as though he had not sinned, and receives him into divine favor. Through faith the believer passes from rebel and child of sin and Satan to loyal subject of Christ Jesus, not because of inherent goodness but because Christ receives him as His child by adoption. The Substitute and Surety bears the sins, takes the sinner's place and suffers for his sins, takes his guilt, reprieves him from condemnation of death, gives eternal life, and imputes His own righteousness to him, so that pardoned and clothed with Christ's righteousness he stands faultless before God in favor with God and strong hope of life eternal. This acceptance comes only through Christ's imputed righteousness, for the Father accepts the Son and through His atoning sacrifice accepts the sinner, and forgives transgressions and sins for Jesus' sake because His sacrifice as propitiation fully satisfies the demands of justice, exercising boundless mercy toward the wholly undeserving. The sinner may err but is not cast off without mercy while his hope remains repentance toward God and faith in the Lord Jesus Christ.

This counting is through grace, not through strength or merit of one's own, and depends on God's action rather than feeling. People are utterly weak and cannot move toward God unless His grace works in and draws them, but when they take the first step toward His mercy God comes toward them with pardon and grace, takes away sin, and counts His righteousness to them. God takes away sin and credits the sinner with His righteousness, giving pardon and grace, and faith trusts God and His promises even when feelings change and when a person does not feel near to Him. The verse applies to those who, recognizing their need, ask God in faith to pardon their transgressions and forgive their sins, receiving His mercy.

Christ's Work for Sinners

Sinners stand charged with breaking God's law and sold into bondage to sin, and their only hope for this life and the future is to accept Jesus as Substitute and Surety. He redeemed humanity from the curse of the law by being made sin and a curse for them, freeing transgressors from bondage through His grace.

Christ Himself was blameless and never transgressed the law, yet He took the sinner's place and bore human guilt, punishment, griefs and sorrows in His own body on the tree. By His stripes the healed are healed through inexpressible love and pity. The Father laid human sins upon Him where none but His own eyes could discern them, and hid His face from His innocence while bearing sin. As He hid His face from Christ, so He hides His eyes from the guilt of the believing sinner, as was made manifest in the pardon of the dying thief.

Because the Substitute bears sins, takes the sinner's place, suffers for sins, takes guilt, reprieves from the condemnation of death and gives eternal life, His righteousness, perfect obedience, merits and intercession are credited, laid upon and imputed to the believer. Christ presents the guilty to the Father as innocent by imputing His own righteousness to them. Pardoned and clothed with that righteousness, the believer stands faultless before God, accounted precious, pronounced innocent and in favor with God with strong hope of eternal life. God does not see the vileness of the sinner but sees the likeness of His Son revealed in him, writing Pardoned, Eternal Life against his name, and God with the heavenly universe rejoices over them with singing because Christ has not died for them in vain.

In this way God remains just while justifying the sinner, vindicating His own justice and revealing His holiness in its true luster. The punishment of sin is laid on His only begotten Son, and His sacrifice as propitiation fully satisfies the demands of justice in boundless mercy toward the wholly undeserving. His sacrifice came because the law was broken, and His death proves the law of God is unchangeable.

The perfect righteousness without blemish, with its merits and perpetual intercession, alone makes the worship of sinful beings acceptable to God. This is represented by incense ascending with the prayers of Israel and by the altar of perpetual intercession before the veil, showing together with approach to God by blood at the altar of continual atonement that sinners may approach through the great Mediator alone, through whom alone mercy and salvation are granted to the repentant believing soul. He is the ladder Jacob saw reaching from earth to heaven, bridging the gulf caused by transgression of the law, taking human sins upon Himself so the Lord does not count sin against the sinner and imputing His own spotless righteousness as a garment of purity to be desired and received.

Receiving and Living Forgiveness

The blessing is received through repentance and faith by taking Jesus Christ as personal Saviour and only hope for this life and the future, discerning His atonement and accepting it as the ground of pardon. God counts righteousness to the one who believes and does not count sin against the repenting believer who fears God, surrenders, remains loyal, receives Christ and believes on His name. Through faith human beings may receive God's righteousness, and because Christ joined humanity and divinity they may through faith grasp the divine nature and overcome. Justification by faith is pardon in which the contrite penitent passes from rebel and child of sin to loyal subject by adoption, not because of inherent goodness but because Christ receives him as His child.

Salvation comes individually through active faith in Christ the divine Mediator, Surety and only source of spiritual life and power. It does not come through a priest or pope, nor through priests or outward religious forms. Being pointed to Jesus Christ shows sinners how to believe and receive this imputed righteousness, which is the way to enter the strait gate unto eternal life. That light is to be made to shine nigh and afar off to children, neighbors, and the church and carried into the byways and highways.

Christ's righteousness is imputed abundantly to all who hunger and thirst for it. It must be imputed to those traveling heavenward, and this is necessary for progress and victory in spiritual conflict, with Christ interceding and supplying the grace and strength they need. The subject calls for clear and distinct ideas and far more attention than it receives. Neglect leaves people in the shadow of darkness, hopeless, faithless, and without moral power to resist the tempter, and what is needed is clearer spiritual eyesight to endure seeing the Invisible like Moses.

The repentant believer who comes to Christ as Saviour receives peace and favor, draws the most precious blessings in this life, and receives everlasting life in the kingdom of God. Though the sinner may err he is not cast off without mercy while repentance toward God and faith in Christ remain. While Christ is working to restore a wandering soul He does not count sins but counts His righteousness, bringing back the lost sheep by His own arm even when no eye pities and no human hand saves. Those claiming to be God's children must not neglect, dishearten or discourage such a soul under threat of judgment for unjust deeds, but should lay guilt at Calvary, trust Him, and let the light shine to children, neighbors, church, byways and highways.

Living faith transforms character into Christ's image and bears fruit, as a tree is known by its fruit. The soul is renewed, seeks God's help to resist evil, and cooperates with divine power by human effort to overcome and stand complete in Christ. Faith does not permit knowingly continuing in sin, for sin and holiness cannot be joined; the believer ceases transgressing and humbly and sincerely seeks to obey God, relying on Him rather than self. Such sincere efforts to keep the law show the sincerity of prayer and are acceptable through Christ's merits, bearing Christian virtues, conformity to God's will, and a life glorifying God.

Freed from bondage by grace, the forgiven are obedient to God's commandments. They can fulfill today the same requirement of perfect obedience required of Adam in paradise, which remains the test of love for a character of purity and holiness for all the human family. Non-imputation does not remove that test. God gave His only begotten Son to shame, humiliation, mockery, insult and death to make it possible for man to receive moral power to repent through imputed righteousness, and to receive a loyal, obedient, loving people into His kingdom.