Romans 4:5

Then when he says but to him, he shows how the eternal reward is related to faith, saying, but to him who works not outward works, for example, because he does not have time to work, as in the case of one who dies immediately …

The one who believes, although he does not work, nevertheless presents on his part faith — a thing of great significance; for to be convinced that God can not only free from punishment one who has lived in ungodliness, but also make him righteous, is …

But to him that worketh not - It being impossible he should without faith. But believeth, his faith is imputed to him for righteousness - Therefore God's affirming of Abraham, that faith was imputed to him for righteousness, plainly shows that he worked not; or, in other words, that he was not justified by works, but by faith only.

But to him that worketh not,....

But this cannot be; it is impossible for man, much more guilty man, to make God a debtor to him, Rom. xi. No, God will have free grace to have all the glory, grace for grace's sake, John i.

But to him that worketh not - Who does not rely on his conformity to the Law for his justification; who does not depend on his works; who seeks to be justified in some other way. The reference here is to the Christian plan of justification. But believeth - Note, Rom 3:26. On him - On God. Thus, the connection requires; for the discussion has immediate reference to Abraham, whose faith was in the promise of God. That justifieth the ungodly - This is a very important expression. It implies, (1) That people are sinners, or are ungodly.

But to him that worketh not--who, despairing of acceptance with God by "working" for it the work of obedience, does not attempt it. but believeth on him that justifieth the ungodly--casts himself upon the mercy of Him that justifieth those who deserve only condemnation. his faith, &c.--(See on Ro 4:3). Second: David sings of the same justification.

But to him that worketh not - Which was the case with Abraham, for he was called when he was ungodly, i.e. an idolater; and, on his believing, was freely justified: and, as all men have sinned, none can be justified by works; and, therefore, justification, if it take place at all, must take place in behalf of the ungodly, forasmuch as all mankind are such. Now, as Abraham’s state and mode in which he was justified, are the plan and rule according to which God purposes to save men; and as his state was ungodly, and the mode of his justification was by faith in the goodness and mercy of God; and this is precisely the state of Jews and Gentiles at present; there can be no other mode of justification than by faith in that Christ who is Abraham’s seed, and in whom, according to the promise, all the nations of the earth are to be blessed. It is necessary to observe here, in order to prevent confusion and misapprehension, that although the verb δικαιοω has a variety of senses in the New Testament, yet here it is to be taken as implying the pardon of sin; receiving a person into the favor of God. See these different acceptations cited in the note on Rom 1:17 (note), and particularly under No. 7. It is also necessary to observe, that our translators render the verb λογιζομαι differently in different parts of this chapter. It is rendered counted, Rom 4:3, Rom 4:5; reckoned, Rom 4:4, Rom 4:9, Rom 4:10; imputed, Rom 4:6, Rom 4:8, Rom 4:11, Rom 4:22-24. Reckoned is probably the best sense in all these places.