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In the words you have an emphatical setting forth of a great and blessed privilege and a description of the persons who shall enjoy it. We notice the three expressions, "forgiven," "covered," "imputeth not," and the earnestness and vehemency which this repetition implies. As to the meaning, the transgressions forgiven tells of the relief from a heavy burden (Matthew 11:28). The "sin covered," alludes to the covering up of or removing that which is offensive out of sight (Deuteronomy 23:14). The "imputeth not iniquities" tells of God's not putting them down to our account (Matthew 6:12). The object of pardon is described under the various terms of iniquity, transgressions, sin. And the earnestness of the psalmist is because he himself has known the blessedness of God's forgiveness. The doctrine of the text is, therefore — That a great degree of our blessedness lies in our obtaining the pardon of our sins by Jesus Christ.

I. THE NECESSITY THAT LIES UPON US TO SEEK THIS PARDON.

1. We all have a reasonable nature, and this implies a conscience, for a man can reflect upon his own actions.

2. But conscience implies a law by which good and evil are distinguished.

3. Law implies a sanction or confirmation by penalties and rewards (Deuteronomy 30:15; Psalm 7:11-13).

4. Such sanction implies a judge who will take cognizance of our conduct in regard to the law. The heathen knew this (Romans 1:32). Providence showed it (Romans 1:18). And we are to expect the coming of such judge (Acts 10:42, 43; Acts 3:19-21).

5. A judge implies a judgment day, or some time when his justice must have solemn trial, when he will reckon with the guilty (Hebrews 9:27; Acts 24:25; Acts 17:31).

6. This implies the condemnation of the guilty, unless God set up another court for their relief. For man is utterly unable to fulfil the law (Romans 8:1). "The law is weak through the flesh."

7. This God hath done in Christ and the Gospel. It is not a ease of forgiveness as between man and man, but there must be satisfaction to Divine justice. Therefore Christ hath died (Galatians 4:5; Romans 3:25, 26).

8. This being done conveniently to God's honour, we must sue out our pardon with respect to both covenants — that of nature, and that in Christ. We must bring a true repentance (1 John 1:9; 1 Corinthians 11:31). And we must thankfully accept the Lord's grace that offers pardon to us.

II. OUR MISERY WITHOUT THIS PARDON.

1. We must bear the heavy burden of our sin (Psalm 38:4; Genesis 4:13; Proverbs 18:14).

2. Sin renders us odious in the sight of God (Proverbs 13:5). "Sin is loathsome." And the sinner is so, to God, to the righteous, to the indifferent, to other wicked men, and to himself (Psalm 32:3).

3. Sin is a debt that binds the soul to everlasting punishment (Luke 12:59). How blessed, then, must be he unto whom the Lord imputeth not iniquity.

III. THE CONSEQUENT BENEFITS OF THIS PARDON.

1. It restores us to God (Psalm 130:4).

2. It lays a foundation for solid peace and comfort in our own souls.

3. We are now capable of eternal life.

IV. THE APPLICATION.

1. Let us bless God for the Gospel. Think of the darkness of the heathen world on this matter (Micah 6:7). And the Jews also (Hebrews 9:9).

2. Let us put in for a share of this blessedness. Pray day by day for it. Christians as well as others.

( T. Manton.)

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KJV: {A Psalm of David, Maschil.} Blessed is he whose transgression is forgiven, whose sin is covered.

WEB: Blessed is he whose disobedience is forgiven, whose sin is covered.