| Geneva Study Bible Blessed is the man unto whom the LORD imputeth not iniquity, and in whose spirit there is no guile. Wesley's Notes 32:2 Imputeth - Whom God doth not charge with the guilt of his sins, but graciously pardons and accepts him in Christ. No guile - Who freely confesses all his sins, and turns from sin to God with all his heart. Jamieson-Fausset-Brown Bible Commentary 2. imputeth-charge to him, and treat him accordingly. no guile-or, deceit, no false estimate of himself, nor insincerity before God (compare Ro 8:1). Matthew Henry's Concise Commentary 32:1,2 Sin is the cause of our misery; but the true believer's transgressions of the Divine law are all forgiven, being covered with the atonement. Christ bare his sins, therefore they are not imputed to him. The righteousness of Christ being reckoned to us, and we being made the righteousness of God in him, our iniquity is not imputed, God having laid upon him the iniquity of us all, and made him a sin-offering for us. Not to impute sin, is God's act, for he is the Judge. It is God that justifies. Notice the character of him whose sins are pardoned; he is sincere, and seeks sanctification by the power of the Holy Ghost. He does not profess to repent, with an intention to indulge in sin, because the Lord is ready to forgive. He will not abuse the doctrine of free grace. And to the man whose iniquity is forgiven, all manner of blessings are promised. | 
