He Praises God For The Fact That He Has Been Forgiven (Psalms 32:1-2).
‘Blessed is he whose transgression is forgiven,
Whose sin is covered.
Blessed is the man to whom YHWH does not impute iniquity,
And in whose spirit there is no guile.'
The Psalmist opens the Psalm with praise to God for the fact that he has been forgiven, his sin has been covered and he has been declared as righteous by God as a result of the removal of the imputation of his sins. All this was because his sin had been ‘covered', that is, hidden out of sight. We note that there are three words used in order to describe his sins. ‘Transgression' means ‘to rebel against God'. ‘Sin' means ‘to miss the mark'. ‘Iniquity' refers to inward moral distortion and depravity. He is thus conscious that he has been rebellious, that he has come short of the mark, and that he is sinful within. And as a result he recognises three responses from God. The first is forgiveness, the second is the covering of his sin as under a blanket, and the third is the non-imputation of his iniquity. In other words he is forgiven, he is seen as blameless through the merciful action of God, and he is counted as righteous before God's throne of judgment. But this is only because he has first come openly to God (he is guileless of heart) and has openly admitted to his awareness of his guilt