Romans 4:6

‘Even as David also pronounces blessing on the man to whom God reckons 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 in any way (ou me) reckon sin.'

He then proceeds to amplify his argument with reference to David's words in Psalms 32:1. David speaks on behalf of those who had come to God, calling on Him to ‘reckon them as righteous apart from works', purely on the basis of His compassion and mercy. And what did God do in response their plea? He blessed them, and all who similarly called upon him. The word for ‘blessed' indicates the highest state of felicity. He declared that their iniquities were forgiven and their sins covered, and that He would not therefore ‘reckon their sin against them', which ultimately indicated that God would look on them as innocent, as reckoned as righteous, as reckoned as having not sinned. Here then, says Paul, we have another example of God's methods which ties in with Romans 3:28.

Note here that there can be no question of any works entering in. It is their sins that are not reckoned to them. They are forgiven and covered. And the implication is that this makes them acceptable to God. Note also what these words tell us about the character of God. They tell us that He is not only just and holy but is also merciful and longsuffering, and that He reaches out to the ungodly. They tell us that He is ever ready to receive those who come to Him through faith. No matter what their state may be at the time, if they come to Him in faith He will receive them and ‘reckon them as righteous' (that is, will not reckon their sin against them) through faith in Jesus Christ.

The same was true of David. He was an adulterer and murderer. And yet he could say, “Blessed are they whose iniquities are forgiven, And whose sins are covered. Blessed is the man to whom, the Lord will not reckon sin.” In other words, he was conscious that he had been forgiven, and that he was accounted as righteous in God's sight. And how was it so? By believing the words of the prophet who came to him with God's offer of mercy. He believed God and was accounted as righteous.

Thus Scripture clearly demonstrates that for a man to be accounted righteous he must believe God when God speaks to him. ‘The preaching of the cross is foolishness to those who are perishing, but to us who are being saved it is the power of God' (1 Corinthians 1:18). He must be accounted as righteous ‘by faith', by believing. And if neither Abraham nor David could claim the ground of works, how can we possibly do so?