Romans 4:8

Blessed is the man to whom the Lord will not impute sin. As he does not to those whom he justifies in Christ, and by his righteousness; for the sins of such he has imputed to his Son, as their surety;…

Will not impute sin - On whom the Lord will not charge his sins; or who shall not be reckoned or regarded as guilty. This shows clearly what the apostle meant by imputing faith without works. It is to…

Blessed is the man to whom the Lord will not impute sin - That man is truly happy to whose charge God does not reckon sin; that is, they alone are happy who are redeemed from the curse of the law and…

Here the apostle proves that Abraham was justified not by works, but by faith. Those that of all men contended most vigorously for a share in righteousness by the privileges they enjoyed, and the…

will not impute i.e. at any time of enquiry and judgment that may arise. They "shall not come into condemnation." (Joh 5:24.)