Blessed is the man to whom the Lord will not impute sin.
All Commentaries on Romans 4:8 Go To Romans 4
Ambrosiaster
AD 400
“Forgive,” “cover,” “not reckon”—all amount to one and the same thing. For all three are given and received in the same way. Paul has three categories to cover the different types of sin. The first category is that of wickedness or ungodliness, in that the Creator is not acknowledged. The second category is that of the more serious sins, and the third is that of the less serious ones. All of these are wiped out in baptism. Commentary on Paul’s Epistles.