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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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Ministry on This Verse

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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.”