Blessed is the man unto whom the Lord imputeth not iniquity. "Iniquity"—the defilement of the sinner's own soul by sin—is not at once removable; if removable at all, it is only so by long lapse of time, and God's special mercy.
But God can, at his own will and at any moment, "not impute" it—not count it against the sinner to his detriment. Then in God's sight the man is clean; it is as though the iniquity were not there. And in whose spirit there is no guile; i.
e. no false seeming—no hypocrisy—where repentance has been sincere and real.