Romans 4:5
Romans 4:55However, to the one who does not work, but believes in Him who justifies the wicked, his faith is credited as righteousness.
Watchtower commentary takes as describing the initial reckoning of righteousness — but pairs it with the ongoing requirement of demonstrated obedience. Faith opens the door; works keep it open. The "ungodly one" is the new convert at the start; subsequent obedience to Jehovah's organisation maintains the verdict. The Watchtower system treats v5 as describing the entry, not the basis on which one stands forever.
is one of the strongest verses in the Bible against works-righteousness. "To the man who DOES NOT WORK but puts faith in the One who declares the UNGODLY ONE righteous, his faith is counted as righteousness." Three decisive points. First, Paul deliberately calls the recipient "ungodly" — not "the obedient" or "the cooperative" or "the loyal," but the ungodly. Second, the recipient "does not work" — the absence of works is emphasised. Third, faith itself "is counted as righteousness" — God's verdict declares the ungodly righteous on the basis of faith alone. This is the verse the Watchtower system cannot accommodate. If the ungodly are declared righteous by faith without working, the organisational works pathway is not the basis of standing.