"Blessed is the man to whom the Lord will not impute sin."
Commentary
Gill's Exposition
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; and he has bore them, took them away, having made full satisfaction for them; so that these persons will never be charged with them: they now appear before the throne without fault, and are blameless and irreproveable in the sight of God, and therefore must be eternally happy; for he will never think of their sins any more to their hurt; he will remember them no more; he "will never reckon them to them", but acquit them from them, justify and accept them; wherefore they must be secure from wrath and condemnation, enjoy much peace and comfort now, and be happy hereafter.
Source: Gill's Exposition (Public Domain)
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Commentary
Gill's Exposition
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; and he has bore them, took them away, having made full satisfaction for them; so that these persons will never be charged with them: they now appear before the throne without fault, and are blameless and irreproveable in the sight of God, and therefore must be eternally happy; for he will never think of their sins any more to their hurt; he will remember them no more; he "will never reckon them to them", but acquit them from them, justify and accept them; wherefore they must be secure from wrath and condemnation, enjoy much peace and comfort now, and be happy hereafter.