8 Blessed is the man whose sin the Lord will not take into account (Romans 4).
The phrase “take into account” comes from that one word “credit” (logizomai) which was used 4 times in the preceding verses 3-6. Here Paul is saying that in as much as we are credited with righteousness, we are not to be credited with our sins. They will not be credited to our account. And he wants to say this so emphatically that he uses a double negative, “ou mē”, meaning not at all, by no means, or certainly not! Today we would say, “No way, no how — nope, not happening, man!”
This is the third blessing Paul gives in these verses 7-8: we are blessed because in Christ our sins have been forgiven, covered, and not credited to our account. It just doesn’t get any better than this — no way, no how!
So, it’s like the Lord is sitting there on His accounting throne, decides in His infinite wisdom and mercy and grace to forgive us, then picks up our ledger, whites out all our transgressions listed there, and then writes in their whited-out place: “The righteousness of Jesus Christ!”
Thank You, Lord, for not crediting us with our sins, but with the very righteousness of the Lord Jesus! Thank You that in no way and no how will we ever be judged for our sins! Help us This Day to walk in a way that reflects this pardoned status. Amen.