A.T. Robertson 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)

That justifieth the ungodly (τον δικαιουντα τον ασεβη). The impious, irreverent man. See 1:25. A forensic figure (Shedd). The man is taken as he is and pardoned. "The whole Pauline gospel could be summed up in this one word-- God who justifies the ungodly" (Denney).