A.T. Robertson Commentary Romans 4:8

"Blessed is the man to whom, the Lord will not reckon sin." — Romans 4:8 (ASV)

To whom (ω). But the best MSS. read ου like the LXX and so Westcott and Hort, "whose sin."

Will not reckon (ου μη λογισητα). Strong negation by double negative and aorist middle subjunctive.