Romans 4:5

Him that worketh not. That is, the person who does not attempt to purchase justification by his works. This does not deny the necessity of good works (see on eh. 3:28). Paul is emphasizing again the fundamental truth that man is justified, not by works, but by the faith that makes him a partaker of the life and righteousness of God and thus generates and inspires good works.

Believeth on him. Or, “has faith in him,” “trusts in him” (see on eh. 3:3). This faith is not mere belief in the goodness of God, but is trust in God Himself as justifying those who, if justice were enforced without mercy, could not be justified. It implies not only confidence in the promises of God but also complete self-surrender of the heart and life to the One whom the believer has learned to trust. Believing on Him means more than regarding His word as true. It designates a personal relation (see on eh. 4:3).

Ungodly. Gr. asebes, a stronger word than “unrighteous.” It describes one who does not worship the true God, such as a heathen, and in a more general sense refers to an irreligious, impious person. Paul may have chosen this word to heighten the contrast between man in his unworthiness and the mercy of God in justifying him.

His faith is counted. This is the faith of the person who, recognizing himself as “ungodly,” unworthy, and unable to justify himself by his own works, folly trusts in God’s mercy to justify him. In contrast with the self-sufficiency of the man who presumes to claim justification as a reward for his good works, the faith that is counted for righteousness involves in its very essence the renunciation of all merit. By faith the repentant sinner presents to God Christ’s merits, and the Lord credits to his account the obedience of His Son (EGW Supplementary Material on ch. 4:3-5).

Again the word “faith” implies, not merely a legal adjustment, but the beginning of a new life of love, obedience, and transformation. The righteousness of Christ revealed in His perfect life and sacrificial death has made it possible for God to be just in the eyes of the universe and the justifier of everyone who has faith in Jesus (see on ch. 3:26). Acceptance of the righteousness of Christ by faith makes it possible for the sinner’s sinful past to be covered and his sinful self to be transformed.