How blessed is he whose transgression is forgiven, Whose sin is covered! How blessed is the man to whom the LORD does not impute iniquity, And in whose spirit there is no deceit! [PS 32:1-2]
The first 2 verses caught my attention when I read this psalm because they show the LORD’s grace in pardoning our sins. Our sins are covered by the blood of Christ, thus our transgression against the LORD is forgiven. And when we receive Christ in our life, the righteousness of Christ is imputed on us (instead of having iniquity imputed on us), and our sins are no longer counted against us. Hence according to this psalm, we are the blessed ones. That is a valid reason for us to rejoice and thank Jesus for what He did for us on Mount Calvary around this time 2000 years ago.
Allow me to share a comment Matthew Henry wrote in his commentary regarding this psalm: “God is more ready to pardon sin, upon our repentance, than we are to repent in order to the obtaining of pardon.“