“Blessed is the man
The Lord will not reckon
μακάριος ἀνὴρ οὗ οὐ μὴ λογίσηται Κύριος ἁμαρτίαν.
Paul continued with his citation of Psalm 32:2, “Blessed is the man (μακάριος ἀνὴρ) against whom the Lord (Κύριος) will not reckon (οὗ οὐ μὴ λογίσηται) his sin (ἁμαρτίαν).” The original psalm said blessed were men to whom Yahweh imputed no iniquity. They were happy or blessed because they had no deceit, since Yahweh did not impute any iniquity to them. They had no deceit in their spirit. They were the happy or wise people because God had reckoned them as sinless. Once again, Paul used Psalm 32, a wisdom psalm, that said that the happy ones or the blessed ones were those whom the Lord did not reckon them as sinners. They were happy because they had no more sins. Paul noted, as David had centuries earlier, that obviously the people who have had no sins were the blessed or happy people. Are you a sinless person?