Just as David also speaks of the blessing of the one to whom God counts righteousness apart from works: “Blessed are those whose lawless deeds are forgiven, and whose sins are covered; blessed is the man against whom the Lord will not count his sin.” (Romans 4:6-8)
Paul had just discussed the example of Abraham believing God and it being accounted to him for righteousness.
Now, Paul will also appeal to what David wrote in Psalm 32:1-2. Just as Abraham did not rely on works (sinlessness), neither did David, whose sins are well-documented in Scripture.
Blessed is the one whose sins will not be counted.
Paul demonstrates his point that “God counts righteousness apart from works (sinlessness)” by showing the blessing of God’s forgiveness. Who would need forgiveness other than a sinner?
When the sins are covered and not reckoned to the individual then “righteousness” is the end result. The man stands “justified” in the sight of God. He is, in the sight of God, just as if he had never sinned. - Wacaster, Studies in Romans, 161
If a person has sinned, the only way to be counted as righteous is to believe on Him who justifies the sinner. Once again, this is not mere acknowledgment - but includes obedience.
We know that acts of obedience may be reckoned unto a man for righteousness because the Bible explicitly says that this is so (See Psalm 106:31)…In Romans 6:16 we have two different people. One who serves sin “unto death” and the other serves “obedience unto righteousness.” It makes no sense to divorce the obedience of faith from faith. That’s why Paul preached the Gospel to people who had never heard; he sought to produce the obedience of faith. - McGuiggan, Romans, 144
Paul has used Abraham and David as Old Testament examples of his point: a person is “justified by faith apart from the deeds of the law” (Romans 3:28). To this person, their sin is not charged to their account - they are “justified.”
I hope we appreciate the significance of Paul’s point here.
If you are in Christ Jesus, there is not one single sin that is put down on your account.
To the man, woman, girl and boy in Christ Jesus there is no reckoning of sin; there is no putting of sin down to their account. Afraid of that doctrine? In no way! Full of gratitude for it! Full of praise because of it! Longing to serve as a result of it! - McGuiggan, Romans, 143
To those who have sinned (Romans 3:23) and deserve death (Romans 6:23), there is a way to not have your sin charged to your account - to be justified.
The answer is not to try to live a “better” life all on your own. The answer is the One who can justify you: Jesus Christ (Romans 1:16-17).
By walking in the light as He is in the light, the blood of Jesus keeps on cleansing us from all unrighteousness (1 John 1:5-9).