Psalms 32:2

“Blessed [is] the man to whom the Lord imputeth not iniquity, etc.] Or “does not think of it” f471; with respect unto men, at least to the harm of them; his thoughts are thoughts of peace, and not of evil; their sins and iniquities he remembers no more; he does not charge them with them, he does not reckon them, or place them to their account, having imputed them to his Son; (see <470519>2 Corinthians 5:19). The Apostle Paul interprets this as inclusive of the imputation of righteousness without works; even of the righteousness of Christ, in which the blessedness of a man lies, ( <450406> Romans 4:6-8); for such an one is accepted with God, is justified in his sight, and is secure from…”

“imputeth--charge to him, and treat him accordingly. no guile--or, deceit, no false estimate of himself, nor insincerity before God (compare Rom 8:1).”

“Blessed is the man unto whom the Lord imputeth not iniquity - Whose sin is not “reckoned” to him, or “charged” on him. The reference here is “to his own sin.” The idea is not, that he is happy on whom God does not charge the guilt of other men, but that he is happy who is not charged “with his own guilt,” or who is treated as if he had no guilt; that is, as if he were innocent. This is the true idea of justification. It is, that a man, although he is a sinner, and “is conscious” of having violated the law of God, is treated as if he had not committed sin, or as if he were innocent; that is, he is pardoned, and his sins are remembered against him no more; and it is the purpose of God to treat…”

“Imputeth - Whom God doth not charge with the guilt of his sins, but graciously pardons and accepts him in Christ. No guile - Who freely confesses all his sins, and turns from sin to God with all his heart. Psalms 32:3”

“The Lord: Lev 17:4; Rom 5:13; Co2 5:19-21 whose: Joh 1:47; Co2 1:12; Pe1 2:1, Pe1 2:2; Rev 14:5 Psalms 32:3”