To him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness. Spurgeon's masterpiece on grace from Romans 4:5 is an outstanding description of God's love and unmerited grace to us. It is one of the clearest examples of salvation by grace ever written. Spurgeon's masterpiece is one the finest expositions ever penned on faith, repentance, and regeneration.