The Pulpit Commentary on Psalms 32:1

Blessed is he whose transgression is forgiven, and whose sin is covered. There are three aspects under which sin is viewed in Holy Scripture:

1. As an offence against God's Law. This is "transgression"— ἀνομία.

2. As an offence against the eternal and immutable rule of right. This is "sin"— ἁμαρτία.

3. As an internal depravation and defilement of the sinner's soul. This is "iniquity "— ἀδικία (comp. Exodus 34:7). Each aspect of sin has its own especial remedy, or manner of removal. The "transgression" is "lifted up," "taken away,"— αἵρεται ἀφαίρεται—more vaguely ἀφίεται. The "sin" is "covered, …. hidden"— καλύπτετα ἐπικαλύπτεται. The "iniquity" is "not imputed"— οὐ λογίζεται. The union of all three, as here in Psalms 32:1, Psalms 32:2, is complete remission or forgiveness.