Charles Ellicott Commentary Daniel 9:5

"we have sinned, and have dealt perversely, and have done wickedly, and have rebelled, even turning aside from thy precepts and from thine ordinances;" — Daniel 9:5 (ASV)

We have sinned.— It has been remarked that four stages of sin are pointed out by the prophet, corresponding to the four different words which he uses. “Sin” refers especially to sins of deed, “committing iniquity” to sins of word, “done wickedly” to sins of thought, “rebelled” implies the person against whom the sin has been committed. The whole result of sin under these several aspects is expressed by the words departing from Your precepts.