Why will the Lord not put sin to our account?
The Lord will not put sin to our account because all our sins are forgiven and covered. David describes the blessedness of the person to whom God imputes righteousness without works, whose iniquities are forgiven; since they are forgiven, sin is no longer reckoned to them.
Les teaches from Romans 4:6-8, where David describes the blessedness of the man unto whom God imputeth righteousness without works. The text says, “Blessed are they whose iniquities are forgiven and whose sins are covered.” Then verse 8 adds, “Blessed is the man or the woman, boy or girl, to whom the Lord will not put to our account”—what? Sin. Why? Because they’re all forgiven. This follows the earlier contrast with striving for a temporary wreath, while believers have something eternal in the heavens.
Blessed is the man to whom the Lord will not impute sin.