John Gill Bible Commentary

Blessed is the man to whom the Lord imputeth not iniquity,.... Or "does not think of it" (n); with respect unto men, at least to the harm of them; his thoughts are thoughts of peace, and not of evil; their sins and iniquities he remembers no more; he does not charge them with them, he does not reckon them, or place them to their account, having imputed them to his Son; see Co2 5:19. The Apostle Paul interprets this as inclusive of the imputation of righteousness without works; even of the righteousness of Christ, in which the blessedness of a man lies, Rom 4:6; for such an one is accepted with God, is justified in his sight, and is secure from condemnation and wrath; it is well with him at all times, in life, at death, and at judgment; he is an heir of eternal life, will enter into it, and be for ever glorified; and in whose spirit there is no guile: for being thoroughly convinced of sin, he is sincere in his repentance for it, without deceit and hypocrisy in his confession of it; as David, the Apostle Paul, and the publican were, when they acknowledged themselves sinners; his faith, in looking to Christ for pardon and righteousness, is from the heart, and is unfeigned, and so is his profession of it before God, angels, and men; and whatever hypocrisy and guile are remaining in the old man, there is none in the new spirit put into him; in the new man, which is created in him, and which sinneth not: as the other phrases are expressive of pardon and justification, this points at internal sanctification, and which serves to complete the description of the happy man; such an one as David himself was; and this happiness he illustrates from his own experience in the following verses. (n) "cogitat", Piscator; "cogitando reputavit", Gejerus; so Ainsworth.