Psalm 32:1–2 (ESV) … “Blessed is the one whose transgression is forgiven, whose sin is covered. Blessed is the man against whom the Lord counts no iniquity, and in whose spirit there is no deceit.”
Forgiveness was not a light thing to David. He regards himself as being ‘blessed’ in receiving it. By using the word ‘blessed’, he was essentially saying, ‘How very happy!’ David was happy to be forgiven.
If we do not share his appreciation for forgiveness, it is most certainly because we do not share his understanding of sin. Wrongdoing presupposes an objective standard of right and wrong. The Bible insists that God’s law is that standard.
David alludes to God’s standard of behaviour by the words he uses for his sin. He calls it ‘transgression’, which indicates the stepping over a known boundary. He calls it ‘sin’, which refers to missing a mark or a target. He calls it ‘iniquity’, which carries the idea of twisting something.
In each case, the thought is the same, namely, failing to live up to a standard. There is a boundary, there is a target, there is something that is straight and true, but sin steps over the boundary, misses the target, and twists the straight.
But the grace of forgiveness is ever sufficient for the sin. David had found it to be so. His sin had been forgiven and covered (v. 1). And iniquity was no longer imputed to him (v. 2). God had lifted the burden and carried it away. God had covered it from view. God had blotted out the handwriting of its indictment.[1]
[1] Ellsworth, R. (2006). Opening up Psalms (pp. 96–97). Leominster: Day One Publications.