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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 Jehovah to bruise him; he hath put [him] to grief: when thou shalt make his soul an offering for sin, he shall see a seed, he shall prolong [his] days, and the pleasure of Jehovah shall prosper in his hand.
 11From the travail of his soul shall he see, he shall be satisfied; by his knowledge shall my righteous servant instruct the many in righteousness; and he shall bear their iniquities.
 12Therefore will I assign him [a portion] with the great, and he shall divide the spoil with the strong; because he poured out his soul unto death, and was numbered with the transgressors; and he bore the sin of many, and made intercession for the transgressors. (Isa. 53:10‑12)
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2 Cor. 5:19‑20• 19how that it was God in Christ reconciling [the] world to himself, not reckoning to them their offences, and putting in us the word of the reconciliation.
 20For Christ then we are ambassadors, God as it were beseeching by us, we entreat for Christ, Be reconciled to God: (2 Cor. 5:19‑20)
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Philem. 18‑19• 18But if he wronged thee or oweth thee aught, put this to my account:
 19I Paul write with mine own hand, I will repay; that I say not to thee that thou owest to me besides even thine own self. (Philem. 18‑19)
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1 Peter 2:24• 24who himself bore our sins in his body on the tree, that we, having died to sins, might live to righteousness; by whose stripes ye were healed. (1 Peter 2:24)
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1 Peter 3:18• 18Because even Christ once suffered for sins, just for unjust, that he might bring us to God, put to death indeed in flesh, but made alive in [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.”