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Romans 4

Rom. 4:8 KJV (With Strong’s)

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Blessed
makarios (Greek #3107)
supremely blest; by extension, fortunate, well off
KJV usage: blessed, happy(X -ier).
Pronounce: mak-ar'-ee-os
Origin: a prolonged form of the poetical μάκαρ (meaning the same)
is the man
aner (Greek #435)
a man (properly as an individual male)
KJV usage: fellow, husband, man, sir.
Pronounce: an'-ayr
Origin: a primary word (compare 444)
to whom
hos (Greek #3739)
the relatively (sometimes demonstrative) pronoun, who, which, what, that
KJV usage: one, (an-, the) other, some, that, what, which, who(-m, -se), etc. See also 3757.
Pronounce: hos
Origin: ἥ (hay), and neuter ὅ (ho) probably a primary word (or perhaps a form of the article 3588)
the Lord
kurios (Greek #2962)
supreme in authority, i.e. (as noun) controller; by implication, Master (as a respectful title)
KJV usage: God, Lord, master, Sir.
Pronounce: koo'-ree-os
Origin: from κῦρος (supremacy)
will
logizomai (Greek #3049)
to take an inventory, i.e. estimate (literally or figuratively)
KJV usage: conclude, (ac-)count (of), + despise, esteem, impute, lay, number, reason, reckon, suppose, think (on).
Pronounce: log-id'-zom-ahee
Origin: middle voice from 3056
not
ou (Greek #3756)
the absolute negative (compare 3361) adverb; no or not
KJV usage: + long, nay, neither, never, no (X man), none, (can-)not, + nothing, + special, un(-worthy), when, + without, + yet but. See also 3364, 3372.
Pronounce: oo
Origin: οὐκ (ook), and (before an aspirate) οὐχ (ookh) a primary word
me (Greek #3361)
(adverb) not, (conjunction) lest; also (as an interrogative implying a negative answer (whereas 3756 expects an affirmative one)) whether
KJV usage: any but (that), X forbear, + God forbid, + lack, lest, neither, never, no (X wise in), none, nor, (can-)not, nothing, that not, un(-taken), without. Often used in compounds in substantially the same relations. See also 3362, 3363, 3364, 3372, 3373, 3375, 3378.
Pronounce: may
Origin: a primary particle of qualified negation (whereas 3756 expresses an absolute denial)
impute
logizomai (Greek #3049)
to take an inventory, i.e. estimate (literally or figuratively)
KJV usage: conclude, (ac-)count (of), + despise, esteem, impute, lay, number, reason, reckon, suppose, think (on).
Pronounce: log-id'-zom-ahee
Origin: middle voice from 3056
sin
hamartia (Greek #266)
a sin (properly abstract)
KJV usage: offence, sin(-ful).
Pronounce: ham-ar-tee'-ah
Origin: from 264
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More on:

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Sin,
To Impute

Cross References

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Ministry on This Verse

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to whom.
Isa. 53:10‑12• 10Yet it pleased the Lord to bruise him; he hath put him to grief: when thou shalt make his soul an offering for sin, he shall see his seed, he shall prolong his days, and the pleasure of the Lord shall prosper in his hand.
 11He shall see of the travail of his soul, and shall be satisfied: by his knowledge shall my righteous servant justify many; for he shall bear their iniquities.
 12Therefore will I divide him a portion with the great, and he shall divide the spoil with the strong; because he hath poured out his soul unto death: and he was numbered with the transgressors; and he bare the sin of many, and made intercession for the transgressors. (Isa. 53:10‑12)
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2 Cor. 5:19‑20• 19To wit, that God was in Christ, reconciling the world unto himself, not imputing their trespasses unto them; and hath committed unto us the word of reconciliation.
 20Now then we are ambassadors for Christ, as though God did beseech you by us: we pray you in Christ's stead, be ye reconciled to God. (2 Cor. 5:19‑20)
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Philem. 18‑19• 18If he hath wronged thee, or oweth thee ought, put that on mine account;
 19I Paul have written it with mine own hand, I will repay it: albeit I do not say to thee how thou owest unto me even thine own self besides. (Philem. 18‑19)
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1 Peter 2:24• 24Who his own self bare our sins in his own body on the tree, that we, being dead to sins, should live unto righteousness: by whose stripes ye were healed. (1 Peter 2:24)
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1 Peter 3:18• 18For Christ also hath once suffered for sins, the just for the unjust, that he might bring us to God, being put to death in the flesh, but quickened by the Spirit: (1 Peter 3:18)
• . It was a question of what God was in grace to such a one, and not of what he was to God, or rather when he was a sinner. (“Romans 4” by J.N. Darby)

J. N. Darby Translation

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blessed the man to whom the Lord shall not at all reckon sing.

JND Translation Notes

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That is, "not account of him as having any."

W. Kelly Translation

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blessed [the] man to whom the Lord will in no way reckon sin.”