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.