32:1 sin is covered. Psalm 32:1,2, is quoted by Paul in Romans 4:7,8. Psalm 32 is evidently David’s song of joy after his repentance and restoration following his sin of adultery and murder in the matter of Bathsheba and Uriah (II Samuel 11-12). See Psalm 51.

32:2 imputeth not iniquity. See notes on Genesis 15:6 and Romans 4:8 for the significance of “imputeth.”