Romans 4:8

Blessed is the man to whom the Lord will not reckon sin. [The quotation from David does not show a positive imputation of righteousness, but a negative one--a refusal to reckon the unrighteous. "It is implied," says Alford, "by Paul, that the remission of sin is equivalent to the imputation of righteousness, that there is no negative state of innocence, none intermediate between acceptance for righteousness and rejection for sin." This accords with the entire trend of Scripture, which recognizes but two great classes: those who shall stand upon the right, and those who shall pass to the left in the judgment. Paul has now concluded his first point in the test case of Abraham--he has shown that he was justified by faith, and that such a justification was recognized by David, and pronounced blessed. He now takes up the second point, and shows that if Abraham was not justified by the doing of the law, neither was he by the rite of circumcision. In this part of the argument it should be borne in mind that God declared Abraham justified by faith at least thirteen years before Abraham submitted to the rite of circumcision. Moreover, he unites Abraham with all the uncircumcised, and tries the case of all in Abraham.]