NASB
Blessedness of Forgiveness and of Trust in God
A Psalm of David. A Maskil
Note: Luther referred to Psalms 32, 51, 130, and 143 as the Pauline Psalms because “they all teach that the forgiveness of our sins comes without the law and without works to the man who believes…” [“The Treasury of David” by CH Spurgeon]
32:1 How blessed [this word is used in Psalm 1:1 and in the Beatitudes (cf. Matt. 5:3) where the Greek work “makarioi” is used and refers to inner peace and security regardless of external circumstances (more than happiness)] is he whose wrongdoing [transgression; crossing a boundary; deliberate disobedience] is forgiven [taken away, lifted off the soul],
Whose sin [missing a mark] is covered [put out of sight; covered by the blood of Christ; “What a cover that must be which hides away forever from the sight of the all-seeing God all the filthiness of the flesh and of the spirit!” (Spurgeon); when we try to cover our sin we do so to hide it rather than repent of it which always ends badly (Prov. 28:13)]!
32:2 How blessed is a person whose guilt [iniquity] the Lord does not take into account [the sin debt is cancelled],
And in whose spirit there is no deceit!
32:3 When I kept silent [instead of confessing and getting the infection out] about my sin [likely David’s sin with Bathsheba about which he remained silent until visited by Nathan (2 Sam. 11-12)], my body wasted away [unconfessed sin has an effect on our physical health]
Through my groaning [the result of conviction] all day long.
32:4 For day and night Your hand [“God’s hand is very helpful when it uplifts, but it is awful when it presses down…” (Spurgeon)] was heavy upon me;
My vitality failed as with the dry heat of summer. Selah

32:5 I acknowledged [God already knew about the sin; we must confess (1 Jn. 1:9) our sin; to acknowledge is the opposite of keeping silent or trying to hide or cover our sin] my sin [likely David’s sin with Bathsheba; cf. Ps. 51] to You,
And I did not hide my guilt;
I said, “I will confess [to agree with God about what He says about our sin] my wrongdoings to the Lord”;
And You forgave the guilt of my sin. Selah
32:6 Therefore, let everyone who is godly pray to You in a time when You may be found [“while God continues to offer grace and mercy to sinners” (Benson Commentary); cf. 2 Cor. 6:2];
Certainly in a flood of great waters [in a time of calamity and trouble], they will not reach him [do not wait until it is too late to repent].
32:7 You are my hiding place [the safest place in which to hide from our enemies];
You keep me from trouble [one way to keep from trouble is to keep from sinning];
You surround me with songs of deliverance. Selah
32:8 [it is important have a teachable spirit] I [God Himself] will instruct you and teach you in the way [the enemy also wants to instruct us in the “way” we should go (Prov. 14:12)] which you should go;
I will advise [counsel] you with My eye [look at His face to see His eyes] upon you [He watches us always; He never takes His eyes off of us].
32:9 Do not be like the horse or like the mule [both the horse and the mule can be stubborn], which have no understanding,
Whose trappings include bit and bridle to hold them in check,
Otherwise they will not come near to you.
32:10 The sorrows [brought about because of disobedience; cf. Prov. 13:13] of the wicked [those who are far from God; those who are like the horse or the mule of verse 9] are many,
But the one who trusts in the Lord, goodness will surround him.
32:11 Be glad in the Lord [the source of gladness; gladness is found in proximity to God] and rejoice, you righteous [those who seek to live life according to God’s blueprint] ones;
And shout for joy, all you who are upright in heart [those who are sincere in confessing their sin and in living in a manner pleasing to God].