Romans 4:8

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

Blessed is the man to whom the Lord will not impute sin. These two first verses of Psalms 32:1 (which are taken verbatim from the Septuagint, and exactly correspond to the Hebrew) speak in express terms only of 'transgression forgiven, sin covered, iniquity not imputed;' but as the negative blessing necessarily includes the positive, the passage is strictly in point. And here we have another proof that the "righteousness" here, and throughout this whole argument, intended by the apostle is used in a strictly judicial sense, since it is put in opposition to the imputation of sin. In any other sense the apostle's argument would be inept.

The Cast of Abraham, Further Illustrated (Romans 4:9)