Blessed is the man to whom the Lord will not impute sin. – Romans 4:8
When the law gets thoroughly into a man’s heart, it drives him to despair of himself. “Oh!” says he, “I cannot keep that law.” Once, he thought that he was as good as other people, and a little better than most; and he did not know but that, with a little polishing, and a little help, he might be good enough, to win the favor of God and go to heaven; but when the law entered his heart, it soon smashed his idol to atoms. The Dagon of self-righteousness speedily falls before the ten commands of God, and is so broken that it can never be mended… You must starve the sinner’s self-righteousness to make him willing to feed on Christ; and thus the very depths of his despair, when he thinks that he must be lost for ever, will only lead him, by God’s abundant love, to a fuller appreciation of the heights of God’s grace.
Now the law can do nothing for a sinner but say to him, “Cursed is every one that continueth not in all things which are written in the book of the law to do them;” but the gospel comes in, and it replies to the curse of the law with such words as these, “Blessed is he whose transgression is forgiven, whose sin is covered. Blessed is the man unto whom the Lord impuneth not iniquity, and in whose spirit there is no guile.” Let the law curse as it may, the gospel’s blessing is richer and stronger, for the gospel says, “Therefore being justified by faith, we have peace with God through our Lord Jesus Christ;” and “there is therefore now no condemnation to them, which are in Christ Jesus, who walk not after the flesh, but after the Spirit.” ~ C.H. Spurgeon
https://www.blueletterbible.org/Comm/spurgeon_charles/sermons/3115.cfm