Blessed is the man unto whom the Lord imputeth not iniquity - Whose sin is not “reckoned” to him, or “charged” on him. The reference here is “to his own sin.” The idea is not, that he is happy on whom God does not charge the guilt of other men, but that he is happy who is not charged “with his own guilt,” or who is treated as if he had no guilt; that is, as if he were innocent. This is the true idea of justification. It is, that a man, although he is a sinner, and “is conscious” of having violated the law of God, is treated as if he had not committed sin, or as if he were innocent; that is, he is pardoned, and his sins are remembered against him no more; and it is the purpose of God to treat him henceforward as if he were innocent. The act of pardon does not change the facts in the case, or “make him innocent,” but it makes it proper for God to treat him as if he were innocent. The sin will not be re-charged upon him, or reckoned to his account; but he is admitted to the same kind of treatment to which he would be entitled if he had always been perfectly holy. See Romans 1:17, note; Romans 3:24, note; Romans 4:5, note; Romans 5:1, note.
And in whose spirit there is no guile - Who are sincere and true. That is, who are not hypocrites; who are conscious of no desire to cover up or to conceal their offences; who make a frank and full confession to God, imploring pardon. The “guile” here refers to the matter under consideration. The idea is not who are “innocent,” or “without guilt,” but who are sincere, frank, and honest in making “confession” of their sins; who keep nothing back when they go before God. We cannot go before him and plead our innocence, but we may go before him with the feeling of conscious sincerity and honesty in making confession of our guilt. Compare Psalms 66:18.