CONCLUSION. Blessed are those who turn away from wrongdoing, and those who conceal their iniquities. Blessed is the one whom the Lord does not hold accountable for sin, even though flattery may linger in his heart. No one understands the joy of being in good health better than someone who has experienced its absence and grieves for it. In this way, the prophet David first realized how delightful it is for a person to be free from sin after he experienced the grief that arises from sinful actions. This is why the song of repentance commences with an acknowledgment of God’s mercy and the subsequent restoration. Such elements promote the health of one's soul, standing in contrast to the frailty that results from sin.
He declares, blessed are they who turn aside from iniquity, implying, “Blessed are those who, even after transgressing, are not abandoned by God, but are invigorated by His grace, prompted to repent, and granted forgiveness.” He reiterates this thought in different terms: their sins are covered. Sins are set aside when they are erased as though they never occurred. Blessed is the man to whom the Lord does not attribute sin, for true flattery resides in his soul. God’s mercy, which encompasses many, transitions to describe the purity found in few, affirming: O truly blessed and prosperous is the individual who has committed no act that could be deemed sinful and who has maintained innocence, not only in actions but also in thoughts; there exists flattery within his spirit.
Here, the soul refers to the pure essence, including both the intellect—often termed the heart—and the utterances of the mouth or the spirit within. The Apostle touches on the former in his first letter to the Corinthians, stating, “For what man knows the things of a man, except the spirit of the man which is in him?” He addresses the latter in the same letter: “I will pray with the spirit, I will also pray with the understanding; I will sing with the spirit, I will also sing with the understanding.” The innocence discussed here is not a natural purity or one achieved through personal endeavors devoid of God's grace, which is unattainable for anyone. Instead, it is that which God has granted to a select few through His abundant grace. To these individuals, He has absolved the willful sin of original transgression, preventing them from committing serious sin of their own accord, such as Saint Job, who proclaimed, “I will not turn from my righteousness” and, attending to truth, would not forsake it, declaring, “I will not do evil to myself.” Additionally, figures such as Abel, Enoch, Noah, Abraham, Isaac, Jacob, John the Baptist, and the Blessed Virgin Mary exemplify this innocence.
Even among us, the notion of innocence necessitates a measure of sin's remission, leading to the general statement: “For all have sinned and fall short of the glory of God.” The Apostle Paul cites this in his letter to the Romans to illustrate that no one is justified by deeds alone without the prior grace of God, affirming: “But to him who does not work but believes on Him who justifies the ungodly, his faith is accounted for righteousness.” Blessed is the man to whom the Lord does not reckon sin. With these assertions, the Apostle clarifies the Prophet’s message and explains that David does not designate as blessed those who achieve justification through their actions, but rather those whom God, in His benevolence, has pardoned and justified.