Romans 4:5 - Matthew Poole's English Annotations on the Holy Bible

To him that worketh not; i.e. to him that worketh not to the end or intent before mentioned, or with respect to justification, but takes the other way to be justified and saved, and that is, the way of believing. That justifieth the ungodly; that makes him, who is wicked in himself, just and righteous in Christ; or justifies him that was ungodly, but after justification is made godly. By ungodly, some would understand such as want that perfection of godliness, as they may build the hopes of justification upon; because the proposition is drawn from the instance of Abraham, a man not void of godliness. His faith is counted for righteousness; not considered in itself as a work, but in relation to Christ, the object of it, and as an act of receiving and applying him; as eating nourisheth, though it be the meat that doth it.