Rom 4:8 Blessed is the man to whom the Lord will not impute sin. Who is this Blessed Man , that God will not impute sin ! The word impute here means " to take into account" , He will not take his sins into account or charge against him ! Now hear this, this applies to any man or woman, for whom Christ died, because the due punishment of their sins has already been imputed ,laid to the account, charged to and upon Christ. If 1 Cor 15:3 be true : For I delivered unto you first of all that which I also received, how that Christ died for our sins according to the scriptures; If this be true in any sense, then the sins of those whom Paul declares as " Our Sins " had to be imputed to Christ, laid to His Charge, in order to satisfy God's Law and Justice Isa 53:6 6 All we like sheep have gone astray; we have turned every one to his own way; and the Lord hath laid on him or cause to fall upon Him the iniquity of us all. Hence, anyone Christ died for is described here Rom 4:7-8 7 Saying, Blessed are they whose iniquities are forgiven, and whose sins are covered. 8 Blessed is the man to whom the Lord will not impute sin. Now its inescapable anyone whom God does not impute sin, they are Blessed and their sin, lawless deeds are forgiven, and this apart from them doing anything, for God did it all !