Matthew Henry Commentary Psalms 32:1-2

"Blessed is he whose transgression is forgiven, Whose sin is covered. Blessed is the man unto whom Jehovah imputeth not iniquity, And in whose spirit there is no guile." — Psalms 32:1-2 (ASV)

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 bore his sins; therefore, they are not imputed to him. Because the righteousness of Christ is reckoned to us and we are made the righteousness of God in him, our iniquity is not imputed. This is because God 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 who justifies. Notice the character of the one whose sins are pardoned: he is sincere and seeks sanctification by the power of the Holy Spirit.

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.