Psalms 32:2

Sin is the cause of our misery; but the true believer's transgressions of the Divine law are all forgiven, being covered with the atonement. Christ bare his sins, therefore they are not imputed to him. The righteousness of Christ being reckoned to us, and we being made the righteousness of God in him, our iniquity is not imputed, God having laid upon him the iniquity of us all, and made him a sin-offering for us. Not to impute sin, is God's act, for he is the Judge. It is God that justifies. Notice the character of him whose sins are pardoned; he is sincere, and seeks sanctification by the power of the Holy Ghost. He does not profess to repent, with an intention to indulge in sin, because the Lord is ready to forgive. He will not abuse the doctrine of free grace. And to the man whose iniquity is forgiven, all manner of blessings are promised.

Blessed is the man unto whom the Lord imputeth not iniquity. The word blessed is in the plural, oh, the blessednesses! the double joys, the bundles of happiness, the mountains of delight! Note the three words so often used to denote our disobedience: transgression, sin, and iniquity, are the three headed dog at the gates of hell, but our glorious Lord has silenced his barkings for ever against his own believing ones. The trinity of sin is overcome by the Trinity of heaven. Non imputation is of the very essence of pardon: the believer sins, but his sin is not reckoned, not accounted to him. Certain divines froth at the mouth with rage against imputed righteousness, be it ours to see our sin not imputed, and to us may there be as Paul words it, "Righteousness imputed without works." He is blessed indeed who has a substitute to stand for him to whose account all his debts may be set down. And in whose spirit there is no guile. He who is pardoned, has in every case been taught to deal honestly with himself, his sin, and his God. Forgiveness is no sham, and the peace which it brings is not caused by playing tricks with conscience. Self deception and hypocrisy bring no blessedness, they may drug the soul into hell with pleasant dreams, but into the heaven of true peace they cannot conduct their victim. Free from guilt, free from guile. Those who are justified from fault are sanctified from falsehood. A liar is not a forgiven soul. Treachery, double dealing, chicanery, dissimulation, are lineaments of the devil's children, but he who is washed from sin is truthful, honest, simple, and childlike. There can be no blessedness to tricksters with their plans, and tricks, and shuffling, and pretending: they are too much afraid of discovery to be at ease; their house is built on the volcano's brink, and eternal destruction must be their portion. Observe the three words to describe sin, and the three words to represent pardon, weigh them well, and note their meaning. (See note at the end.)

Verses 3-5. David now gives us his own experience: no instructor is so efficient as one who testifies to what he has personally known and felt. He writes well who like the spider spins his matter out of his own bowels.