Romans 4:5

“But to him that worketh not, etc..] Not that the believer does not work at all, but not from such principles, and with such views as the other; he does not work in order to obtain life and salvation; he does not seek for justification by his doings: but believeth on him that justifieth the ungodly: or that ungodly one: particular reference is had to Abraham, who in his state of unregeneracy was an ungodly person; as all God's elect are in a state of nature, and are such when God justifies them, being without a righteousness of their own; wherefore he imputes the righteousness of another, even that of his own Son, unto them: and though he justifies the ungodly, he does not justify their…”

“But to him that worketh not--who, despairing of acceptance with God by "working" for it the work of obedience, does not attempt it. but believeth on him that justifieth the ungodly--casts himself upon the mercy of Him that justifieth those who deserve only condemnation. his faith, &c.--(See on Rom 4:3). Second: David sings of the same justification.”

“But to him that worketh not - Who does not rely on his conformity to the Law for his justification; who does not depend on his works; who seeks to be justified in some other way. The reference here is to the Christian plan of justification. But believeth - Note, Romans 3:26. On him - On God. Thus, the connection requires; for the discussion has immediate reference to Abraham, whose faith was in the promise of God. That justifieth the ungodly - This is a very important expression. It implies, (1) That people are sinners, or are ungodly. (2) That God regards them as such when they are justified. He does not justify them because he sees them to be, or regards them to be righteous; but knowing…”

“But to him that worketh not - It being impossible he should without faith. But believeth, his faith is imputed to him for righteousness - Therefore God's affirming of Abraham, that faith was imputed to him for righteousness, plainly shows that he worked not; or, in other words, that he was not justified by works, but by faith only. Hence we see plainly how groundless that opinion is, that holiness or sanctification is previous to our justification. For the sinner, being first convinced of his sin and danger by the Spirit of God, stands trembling before the awful tribunal of divine justice ; and has nothing to plead, but his own guilt, and the merits of a Mediator. Christ here interposes;…”

“But to: Rom 4:24, Rom 4:25, Rom 3:22, Rom 5:1, Rom 5:2, Rom 10:3, Rom 10:9, Rom 10:10; Act 13:38, Act 13:39; Gal 2:16, Gal 2:17, Gal 3:9-14; Phi 3:9 believeth: Rom 4:24, Rom 3:26-30, Rom 8:30-34; Joh 5:24; Gal 3:8 ungodly: Rom 1:17, Rom 1:18, Rom 5:6-8; Jos 24:2; Zac 3:3, Zac 3:4; Co1 6:9-11; Ti1 1:13-15; Tit 3:3-7 his faith: Rom 4:3; Hab 2:4 Romans 4:6”