Charles Spurgeon Commentary Romans 4:6-8

"Even as David also pronounceth blessing upon the man, unto whom God reckoneth righteousness apart from works, [saying], Blessed are they whose iniquities are forgiven, And whose sins are covered. Blessed is the man to whom, the Lord will not reckon sin." — Romans 4:6-8 (ASV)

Even as David also describes the blessedness of the man, to whom God imputes righteousness without works. Saying, Blessed are they whose iniquities are forgiven, and whose sins are covered.

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

Instead of being a worker, this man had been an offender – a sinner. God did not impute it to him. He was a believer, and God imputed righteousness to him on account of his faith, and did not impute sin to him. Then comes a very important inquiry.