John Gill Bible Commentary

For mine iniquities are gone over mine head,.... Like an inundation of waters, as the waves and billows of the sea; for the waters to come up to the neck or chin shows great danger; but when they go over the head the case is desperate, and a person is sinking and drowning; compare with this Psa 69:1; the simile may denote both the number and weight of sins, and also signifies the overwhelming distress the psalmist was in, under a view of them; as an heavy burden, they are too heavy for me; the guilt of sin upon the conscience, without a view of pardon, lies heavy indeed, and makes a man a burden to himself, as it did Job, Job 7:20; yea, sin is not only grieving and afflicting to pardoned ones, and who know they are pardoned, but it is a burden to them under which they groan; nor is it possible for any so to bear it as to satisfy and make atonement for it; none but Christ could ever do this, and he has done it; nor is there any relief for burdened souls, but by looking to a sin bearing and sin atoning Saviour, and by casting the burden upon him, who invites them to him for rest.