The New John Gill Exposition of the Entire BibleRomans 4:8
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.