A.T. Robertson Commentary Romans 4:7

"[saying], Blessed are they whose iniquities are forgiven, And whose sins are covered." — Romans 4:7 (ASV)

Blessed (μακαριο). See on Mt 5:3.

Are forgiven (αφεθησαν). First aorist passive indicative of αφιημ, without augment (αφειθησαν, regular form). Paul quotes Ps 32:1f. and as from David. Paul thus confirms his interpretation of Ge 15:6.

Iniquities (ανομια). Violations of law whereas αμαρτια (sins) include all kinds.

Are covered (επεκαλυφθησαν). First aorist passive of επικαλυπτω, old verb, to cover over (upon, επ) as a shroud. Only here in N.T.