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.

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).