John Gill Bible Commentary

They also do no iniquity,.... Not that they are free from indwelling sin, nor from the acts of sin, nor that what they do are not sins; but they do not make a trade of sinning, it is not the course of their lives; nor do they do iniquity with that ease and pleasure, without reluctance and remorse, as others do: or rather as new creatures, as born again, they do not and cannot commit sin; for the new man is pure, spiritual, and holy; and nothing can come out of that, or be done by it, which is the contrary. This is a distinct I from the old man, or corrupt nature, to which all the actions of sin are to be ascribed; see Jo1 3:9; they walk in his ways; in the ways of God and Christ, into which they are guided and directed, and where they are kept, and in which they find both pleasure and profit. Here end the descriptive characters of good and happy men.