Psalms 103:3

“Who forgiveth all thine iniquities, etc.] The psalmist explains here what he means by benefits, and gives a particular enumeration of them; and begins with the blessing of pardon, which is a special and peculiar benefit; it is according to the riches of divine grace, and the multitude of tender mercies; without which all outward blessings signify nothing; and, without a sense of this, a man is not in a suitable and proper frame to bless the Lord; and this being the first benefit a soul sensible of sin, its guilt and is concerned for, and seeks after; so enjoying it, it is the first he is thankful for: this is rightly ascribed to God; for none can forgive sins but he; and what he forgives are…”

“Who forgiveth all thine iniquities - Pardoning all thy sins. That is, It is a characteristic of God to pardon sin, and I have evidence that he has done it in my own case, and this is a ground for praise. It is observable that this is the first thing in view of the psalmist - the first of the “benefits” which he had received from God, or the first thing in importance among his acts or his dealings, which called for praise. Properly considered, this is the first thing which calls for praise. That God is a merciful God - that he has declared his willingness to pardon sin - that he has devised and revealed a way by which this can be done, and that he has actually done it in our own case, is the…”

“forgiveth: Psa 32:1-5, Psa 51:1-3, Psa 130:8; Sa2 12:13; Isa 43:25; Mat 9:2-6; Mar 2:5, Mar 2:10, Mar 2:11; Luk 7:47, Luk 7:48; Eph 1:7 healeth: Psa 30:2, Psa 38:1-7, Psa 41:3, Psa 41:4, Psa 41:8, Psa 107:17-22, Psa 147:3; Exo 15:26; Num 12:13, Num 21:7-9; Isa 33:24, Isa 53:5; Jer 17:14; Jam 5:15 Psalms 103:4”