First, there must be confession of sin (v.5). Without this confession of sin there was no forgiveness for the psalmist. Likewise, unless we confess our sins to the Lord we shall not be forgiven. Happiness comes not by material wealth but by spiritual health.

Note in Psalm 32 the psalmist uses the words “transgression, sin, iniquity”. Transgression is reference to the breaking of God’s moral law, the Ten Commandments. Sin refers to individual acts of sin. Iniquity highlights the heinous nature of a person’s sin. The thing to grasp is that the psalmist is telling us that our transgressions, sins and iniquities are all forgiven when we confess them to the Lord.

Secondly, to be a happy person, there must be the covering of our sin (v.1) This is the forgiveness of them (v.1). When we confess our sins the Lord is faithful and just to forgive them.

n Psalm 32 the psalmist teaches that the Lord does not impute iniquity to the blessed person. The apostle Paul looks at the same truth from another angle. The Lord, whilst he does not impute iniquity, does impute righteousness. It is the righteousness of Jesus Christ.

What does this crucial word “impute” mean? To impute means to reckon or attribute something to someone’s account. What is it that is reckoned to the account of a blessed person? It is the righteousness of Jesus Christ. His righteousness is reckoned to us.

Impute must be distinguished from infuse. To infuse means to pour into. But the Bible does not teach that Christ’s righteousness is poured into us thereby actually making us righteous. It teaches that Christ’s righteousness is reckoned to us. We are not immediately made righteous but God regards us as such by the reckoning of Christ’s righteousness to us. The blessed person is not made righteous but is reckoned as righteous. After this reckoning comes the life-long process of our character becoming more like Christ.

Some people come to New Zealand and then become overstayers. Their hope is that the government will grant an amnesty whereby they can legally stay in this country. We are all lawbreakers in God’s sight but because of his holy amnesty through Jesus Christ we are granted legal status and become citizens of God’s kingdom. The imputation of Christ’s righteousness is God’s legal amnesty to guilty people.

Let me close by giving three negatives. First, if we understand the imputation of Christ’s righteousness there is no deceit in us. The psalmist says the blessed person has no deceit or guile in him (v.2). This means that if we understand the imputation of Christ’s righteousness we do not deceive ourselves. Conversely, people who think they are saved by good works or merit are deceived. If we do not grasp the imputation of Christ’s righteousness the tendency will be to rely on merit and good works for salvation. Such reliance is self deceiving. The person who understands the imputation of Christ’s righteousness has no such deceit in him.

Secondly, if we understand the imputation of Christ’s righteousness we know there is no clearer way of understanding our salvation. I am not ashamed to be known as a Reformed believer. I stand in the tradition of Martin Luther, John Calvin and the English Puritans who rediscovered the gospel of Christ’s imputed righteousness to sinners. The Reformed understanding is the clearest understanding of salvation. Let us not be afraid of clear definition and precision in understanding our redemption.

Thirdly, if we understand the imputation of Christ’s righteousness there can be no other Saviour but Jesus Christ. The blessed person dare not look elsewhere for salvation. Christ is the only person who can save. He came into this world to save his people. He lived a life of complete obedience to the Father. He died and rose victoriously from death. There can be no other Saviour. His righteousness credited to my account is all I need. All my righteousnesses are as filthy rags. His righteousness is pure, and when imputed to my account, makes me a happy, blessed person.

I return to my earlier comment about Psalm 32:1-2. It teaches me that the happy, blessed person is the person who has been forgiven by God. Are you such a person?

(Summary of sermon by David Yan delivered 29 January 2006)