Blessed is he ... - On the meaning of the word “blessed,” see the notes at Psalms 1:1. See the passage explained in the notes at Romans 4:7-8. The word “blessed” here is equivalent to “happy.” “Happy is the man;” or “happy is the condition - the state of mind - happy are the prospects, of one whose sins are forgiven.” His condition is happy or blessed:
(a) as compared with his former state, when he was pressed or bowed down under a sense of guilt;
(b) in his real condition, as that of a pardoned man - a man who has nothing now to fear as the result of his guilt, or who feels that he is at peace with God;
(c) in his hopes and prospects, as now a child of God and an heir of heaven.
Whose transgression is forgiven - The word rendered “forgiven” means properly to lift up, to bear, to carry, to carry away; and sin which is forgiven is referred to here “as if” it were borne away - perhaps as the scapegoat bore off sin into the wilderness. Compare Psalms 85:2; Job 7:21; Genesis 50:17; Numbers 14:19; Isaiah 2:9.
Whose sin is covered - As it were “covered over;” that is, concealed or hidden; or, in other words, so covered that it will not appear. This is the idea in the Hebrew word which is commonly used to denote the atonement, - כפר kâphar - meaning “to cover over;” then, to overlook, to forgive; Genesis 6:14; Psalms 65:3; Psalms 78:38; Daniel 9:24. The original word here, however, is different - כסה kâsâh - though meaning the same - “to cover.” The idea is, that the sin would be, as it were, covered over, hidden, concealed, so that it would no longer come into the view of either God or man; that is, the offender would be regarded and treated as if he had not sinned, or as if he had no sin.