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Psalm 32:2 NASB95

How blessed is the man to whom the Lord does not impute iniquity,

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    It is David, yes; and every sinner who has believed on the Lord Jesus for the forgiveness of sins. It is every believer, everyone who has repented towards God, and trusted in the shed blood and finished work of Christ. Commented Dec 14, 2023 at 23:28

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Quite simply, "the man to whom the LORD did not impute iniquity" (or, "the man whose sin the Lord does not count against him" NIV; or, "the one whose rebellious acts are forgiven" NET) is none other than King David.

Here is what commentator [Constable][1] has to say about this Psalm:

Students of this penitential psalm have often linked it with David’s adultery with Bathsheba and his murder of her husband Uriah (2 Sam. 11). While that identification seems probable in view of the content of the psalm, the connection is not indisputable. Psalm 51 was David’s prayer for pardon for having committed those acts. If Psalm 32 looks back on the same sins, David probably composed it later than Psalm 51. Psalm 32 stresses God’s forgiveness and the lesson David learned from not confessing his sin quickly.

David, as with many of us, found out the hard way that refusing to confess his sin took a terrible toll on his life, both physically and spiritually. He realized that to confess his sin meant he had to uncover it and call it what God called it. Moreover, David refused to rationalize his behavior and make excuses for whatever sin he had committed.

As a result of his confession, David was forgiven by God and was relieved of guilt. [1]: https://netbible.org/bible/Psalms+32

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Normative Description

Such sentences are neither interrogative nor describing a particular individual in mind. They are normative description of a generic blessed man. This Psalm exalts the righteous blameless man, and someone whose sins are forgiven. Compare the Beatitudes in Matthew 5.

A substantive is a word that functions as a noun, including nouns, pronouns, adjectives, participles, and articles. Substantive nouns are often used to describe general concepts or ideas, rather than specific individuals. The author can even use "I" as such an indefinite, generic substantive. (Gal 2:18) For if I rebuild what I tore down, I prove myself to be a transgressor.

[Ps 32:1-2, 10-11 ESV]

Blessed is the one whose transgression is forgiven, whose sin is covered. Blessed is the man against whom the LORD counts no iniquity, and in whose spirit there is no deceit.
(10-11) Many are the sorrows of the wicked, But he who trusts in the LORD, lovingkindness shall surround him. Be glad in the LORD and rejoice, you righteous ones; And shout for joy, all you who are upright in heart.

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