|Matthew Henry's Concise Commentary|
32:1,2 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 bare his sins, therefore they are not imputed to him. The righteousness of Christ being reckoned to us, and we being made the righteousness of God in him, our iniquity is not imputed, God having 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 that justifies. Notice the character of him whose sins are pardoned; he is sincere, and seeks sanctification by the power of the Holy Ghost. 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.
Verse 2. - Blessed is the man unto whom the Lord imputeth not iniquity. "Iniquity" - the defilement of the sinner's own soul by sin - is not at once removable; if removable at all, it is only so by long lapse of time, and God's special mercy. But God can, at his own will and at any moment, "not impute" it - not count it against the sinner to his detriment. Then in God's sight the man is clean; it is as though the iniquity were not there. And in whose spirit there is no guile; i.e. no false seeming - no hypocrisy - where repentance has been sincere and real.
Gill's Exposition of the Entire Bible
Blessed is the man to whom the Lord imputeth not iniquity,.... Or "does not think of it" (n); 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 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, Romans 4:6; for such an one is accepted with God, is justified in his sight, and is secure from condemnation and wrath; it is well with him at all times, in life, at death, and at judgment; he is an heir of eternal life, will enter into it, and be for ever glorified;
and in whose spirit there is no guile: for being thoroughly convinced of sin, he is sincere in his repentance for it, without deceit and hypocrisy in his confession of it; as David, the Apostle Paul, and the publican were, when they acknowledged themselves sinners; his faith, in looking to Christ for pardon and righteousness, is from the heart, and is unfeigned, and so is his profession of it before God, angels, and men; and whatever hypocrisy and guile are remaining in the old man, there is none in the new spirit put into him; in the new man, which is created in him, and which sinneth not: as the other phrases are expressive of pardon and justification, this points at internal sanctification, and which serves to complete the description of the happy man; such an one as David himself was; and this happiness he illustrates from his own experience in the following verses.
(n) "cogitat", Piscator; "cogitando reputavit", Gejerus; so Ainsworth.
Jamieson-Fausset-Brown Bible Commentary
2. imputeth—charge to him, and treat him accordingly.
no guile—or, deceit, no false estimate of himself, nor insincerity before God (compare Ro 8:1).
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