He hath said in his heart, God hath forgotten - That is, this is his practical, habitual feeling. He acts as if God had forgotten, or as if God takes no knowledge of what is occurring in the earth. Compare Psalms 10:6.
He hideth his face - God has hidden his face; that is, he does not look on what is occurring.
He will never see it - That is, he will never see what is done. It cannot be supposed that any man would deliberately say either that the memory of God has failed, or that he will not see what is done upon the earth, but the meaning is, that this is the practical feeling of the wicked man; he acts as if this were so. He is no more restrained in his conduct than he would be if this were his deliberate conviction, or than if he had settled it in his mind that God is regardless of human actions. It is hardly necessary to say that this is a correct description of the conduct of wicked men. If they deliberately believed that God was regardless of human conduct, if they were certain that he would not behold what is done, their conduct would not be different from what it is now. They do not act as if his eye were upon them; they are not restrained by any sense of his presence.