Romans 4:8
Blessed is the man to whom the Lord will not impute sin.
Original Language Analysis
ᾧ
to whom
G3739
ᾧ
to whom
Strong's:
G3739
Word #:
3 of 8
the relatively (sometimes demonstrative) pronoun, who, which, what, that
μὴ
G3361
μὴ
Strong's:
G3361
Word #:
5 of 8
(adverb) not, (conjunction) lest; also (as an interrogative implying a negative answer (whereas g3756 expects an affirmative one)) whether
λογίσηται
impute
G3049
λογίσηται
impute
Strong's:
G3049
Word #:
6 of 8
to take an inventory, i.e., estimate (literally or figuratively)
Historical Context
First-century Jews viewed the final judgment as the great separation between righteous and wicked, with God vindicating the faithful and condemning the disobedient. Paul's claim that God 'will not impute sin' to believers in Jesus would be understood in this eschatological context—a promise of acquittal at the judgment based not on works but on faith in Christ's atoning death.
Questions for Reflection
- What is the relationship between non-imputation of sin and imputation of righteousness, and can you have one without the other?
- How does the future tense 'will not impute' give assurance about standing before God at the final judgment?
- Why is the doctrine of imputation essential to the gospel, and what collapses if we deny it?
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Analysis & Commentary
Blessed is the man to whom the Lord will not impute sin. The third beatitude from Psalm 32:2 completes Paul's quotation. The verb mē logisētai (μὴ λογίσηται, "will not reckon/impute") is the negative form of the key term throughout this chapter. God imputes righteousness (v. 3, 6) but does not impute sin—this is the double imputation at the heart of justification. The believer's sin is not counted against him; Christ's righteousness is counted to him.
The future tense "will not impute" points to the eschatological judgment. At the final reckoning, the Lord will not charge believers with their sins because those sins have already been charged to Christ at Calvary. This is the doctrine Luther called "the great exchange"—our sins imputed to Christ, His righteousness imputed to us. Paul has now established from Scripture (Genesis and Psalms, Law and Writings) that justification has always been by imputed righteousness through faith, not by works. This sets up his next move: showing that this blessing extends beyond the circumcised to include Gentile believers.