The Non-Imputation of Iniquity

“Blessed is the man unto whom the LORD imputeth not iniquity and in whose spirit there is no guile.”
(Psalm 32:2)

His thoughts toward them are thoughts of peace and not of evil. Their sins and iniquities He remembers no more. He does not charge them with their sins. He does not reckon them, or place them to their account, having imputed them to His Son. 

“To wit, that God was in Christ, reconciling the world unto Himself, not imputing their trespasses unto them.”
(2nd Corinthians 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 (Romans 4:6-8); 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 and will enter into it and be forever glorified.

John Gill

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