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Psalm 32:1 through Psalm 32:11 (NIV)
1 Blessed is he
whose transgressions are forgiven,
whose sins are covered.
2 Blessed is the man
whose sin the LORD does not count against him
and in whose spirit is no deceit.
3 When I kept silent,
my bones wasted away
through my groaning all day long.
4 For day and night
your hand was heavy upon me;
my strength was sapped
as in the heat of summer.
Selah
5 Then I acknowledged my sin to you
and did not cover up my iniquity.
I said, “I will confess
my transgressions to the LORD”—
and you forgave
the guilt of my sin.
Selah
6 Therefore let everyone who is godly pray to you
while you may be found;
surely when the mighty waters rise,
they will not reach him.
7 You are my hiding place;
you will protect me from trouble
and surround me with songs of deliverance.
Selah
8 I will instruct you and teach you in the way you should go;
I will counsel you and watch over you.
9 Do not be like the horse or the mule,
which have no understanding
but must be controlled by bit and bridle
or they will not come to you.
10 Many are the woes of the wicked,
but the LORD’S unfailing love
surrounds the man who trusts in him.
11 Rejoice in the LORD and be glad, you righteous;
sing, all you who are upright in heart!

Matthew Henry’s Concise Commentary on the Whole Bible
VERSES 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.
VERSES 3-7
It is very difficult to bring sinful man humbly to accept free mercy, with a full confession of his sins and self-condemnation. But the true and only way to peace of conscience, is, to confess our sins, that they may be forgiven; to declare them that we may be justified. Although repentance and confession do not merit the pardon of transgression, they are needful to the real enjoyment of forgiving mercy. And what tongue can tell the happiness of that hour, when the soul, oppressed by sin, is enabled freely to pour forth its sorrows before God, and to take hold of his covenanted mercy in Christ Jesus! Those that would speed in prayer, must seek the Lord, when, by his providence, he calls them to seek him, and, by his Spirit, stirs them up to seek him. In a time of finding, when the heart is softened with grief, and burdened with guilt; when all human refuge fails; when no rest can be found to the troubled mind, then it is that God applies the healing balm by his Spirit.
VERSES 8-11
God teaches by his word, and guides with the secret intimations of his will. David gives a word of caution to sinners. The reason for this caution is, that the way of sin will certainly end in sorrow. Here is a word of comfort to saints. They may see that a life of communion with God is far the most pleasant and comfortable. Let us rejoice, O Lord Jesus, in thee, and in thy salvation; so shall we rejoice indeed.


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Scripture quotations marked (NIV) are taken from the Holy Bible, New International Version®, NIV®. Copyright © 1973, 1978, 1984 by Biblica, Inc.™  Used by permission of Zondervan. All rights reserved worldwide. www.zondervan.com