Jamieson, Fausset & Brown

For he that is dead--rather, "hath died." is freed--"hath been set free." from sin--literally, "justified," "acquitted," "got his discharge from sin." As death dissolves all claims, so the whole claim of sin, not only to "reign unto death," but to keep its victims in sinful bondage, has been discharged once for all, by the believer's penal death in the death of Christ; so that he is no longer a "debtor to the flesh to live after the flesh" (Rom 8:12).