Albert Barnes Commentary Romans 4:5

"But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is reckoned for righteousness." — Romans 4:5 (ASV)

But to him that works not: one who does not rely on his conformity to the law for his justification, who does not depend on his works, and who seeks to be justified in some other way. The reference here is to the Christian plan of justification.

But believes. (See the notes on Romans 3:26).

On him. On God. The connection thus requires this; for the discussion has immediate reference to Abraham, whose faith was in the promise of God.

That justifies the ungodly. This is a very important expression. It implies:

1. That men are sinners, or are ungodly.

2. That God regards them as such when they are justified. He does not justify them because He sees them to be, or regards them to be, righteous; rather, He does so knowing that they are in fact polluted. He does not first esteem them to be pure, contrary to fact. Instead, knowing that they are polluted and that they deserve no favor, He resolves to forgive them and to treat them as His friends.

3. In themselves they are equally undeserving, whether they are justified or not. Their souls have been defiled by sin, and that is known when they are pardoned. God judges things as they are. Sinners who are justified, He judges not as if they were pure, or as if they had a claim. Instead, He regards them as united by faith to the Lord Jesus; and in this relation, He judges that they should be treated as His friends, though they have been, are, and always will be, personally undeserving.

It is not meant that the righteousness of Christ is transferred to them so as to become personally theirs—for moral character cannot be transferred. Nor is it meant that it is infused into them, making them personally meritorious—for then they could not be spoken of as ungodly. Rather, it means that Christ died in their place to atone for their sins and is regarded and esteemed by God as having died; and that the results or benefits of His death are so reckoned or imputed to believers as to make it proper for God to regard and treat them as if they had themselves obeyed the law—that is, as righteous in His sight.