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Leviticus 17:4
And bringeth it not unto the door of the tabernacle of the congregation, to offer an offering unto the LORD before the tabernacle of the LORD; blood shall be imputed unto that man; he hath shed blood; and that man shall be cut off from among his people:

Romans 5:13
(For until the law sin was in the world: but sin is not imputed when there is no law.

2 Corinthians 5:19-21
To wit, that God was in Christ, reconciling the world unto himself, not imputing their trespasses unto them; and hath committed unto us the word of reconciliation…

whose

John 1:47
Jesus saw Nathanael coming to him, and saith of him, Behold an Israelite indeed, in whom is no guile!

2 Corinthians 1:12
For our rejoicing is this, the testimony of our conscience, that in simplicity and godly sincerity, not with fleshly wisdom, but by the grace of God, we have had our conversation in the world, and more abundantly to you-ward.

1 Peter 2:1,2
Wherefore laying aside all malice, and all guile, and hypocrisies, and envies, and all evil speakings, …

whose iniquity the LORD does not count against him
This phrase highlights the concept of divine forgiveness. Iniquity refers to moral wrongdoing or sin. The idea that the LORD does not count iniquity against a person is central to the doctrine of justification by faith, as seen inRomans 4:7-8, where Paul cites this psalm to illustrate the blessedness of those whose sins are forgiven through faith in Christ.

in whose spirit there is no deceit
This speaks to the integrity and sincerity required in one's relationship with God. Deceit in the spirit implies hypocrisy or hidden sin. Jesus emphasized the importance of purity of heart inMatthew 5:8, "Blessed are the pure in heart, for they shall see God." The absence of deceit aligns with the call to live transparently before God, as seen in 1John 1:7, which encourages believers to walk in the light.

• “Blessed” speaks of a settled, God-given joy and favor, not a temporary feeling.Psalm 1:1 uses the same word, showing that the blessed life flows from walking with God.

• This blessing comes from the LORD Himself (Psalm 115:13), not from circumstances, accomplishments, or self-esteem.

• Jesus echoes this idea inMatthew 5:3–12, where true happiness is tied to spiritual realities rather than material success.

• “Iniquity” covers every twisted thought, word, and deed that violates God’s holiness (Isaiah 59:2).

• The miracle of grace is that God chooses not to reckon that guilt to the believer’s account.Romans 4:7-8 quotes this psalm to show that righteousness is “credited apart from works.”

• This pardon rests on substitution: “God was reconciling the world to Himself in Christ, not counting men’s trespasses against them” (2 Corinthians 5:19; cf.1 Peter 2:24).

• Because Christ bore the penalty, the Father can be “just and the justifier of the one who has faith in Jesus” (Romans 3:26). The ledger of sin is wiped clean—forever (Micah 7:18-19).

• The forgiven life is marked by honesty before God.Psalm 51:6 affirms, “Surely You desire truth in the inmost being.”

• Deceit is pretending we have no sin (1 John 1:8). Transparency invites cleansing: “If we confess our sins, He is faithful and just to forgive us” (1 John 1:9).

• Concealing sin hardens the heart (Proverbs 28:13), but open confession brings relief and renewed fellowship (Psalm 32:3-5).

• Integrity is not sinlessness; it is a sincere, undivided spirit that trusts God’s mercy rather than self-righteous cover-ups.

Psalm 32:2 celebrates the believer who enjoys God’s favor, whose sins are permanently removed through divine pardon, and who lives with a transparent heart before the Lord. This verse invites us to rest in the finished work of Christ, rejoice in undeserved forgiveness, and walk honestly with the God who delights in truth.