Do you know who David was describing when he said, “Blessed is the man to whom the Lord shall not impute sin”? (Rom.4:8) Since it’s clear that sin was imputed to David, he could not have been describing himself as some scholars claim. No, he was looking prophetically into the covenant of grace. He was describing you and me — a new generation of people who are under the covenant of grace!
What does “shall not impute sin” mean? Does it mean that you will never sin again? Did Jesus die on the cross to free us from committing sinful actions or harboring sinful thoughts? If He did, then allow me to conclude with reverence that He failed. You and I know fully well that we can still be tempted with sinful thoughts and tempted to commit sinful actions, and
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there will still be times when we fail. Can you show me a man who is free from all temptations and who never fails?
My friend, when David described the blessed man as one to whom the Lord will not impute sin, he meant that even when this man sins, God will not count his sin against him, nor punish him for his iniquity. Too good to be true? That is why David defined this man as a blessed man. And this blessed man is you and me! Today, you are blessed because the Lord no longer counts your sins against you. Because of the cross
of Jesus, you will never be punished for your sins again. Your sins were imputed to Jesus, so that they would never be imputed to you. Under the new covenant of grace that was sealed with the blood of Jesus, God has already judged sin completely on the body of Jesus Christ. This means that even when you fall short of God’s holy standards, the punishment for sin will not fall on you. The wages of sin is death, but Jesus has already died on your behalf. Your sins have already been imputed to His account!
Today, you are blessed because the Lord no longer counts your sins against you. Because of the cross of Jesus,
you will never be punished for your sins again.