… 6 just as David also speaks of the blessing on the man to whom God credits righteousness apart from works: 7 “Blessed are those whose lawless deeds have been forgiven, and whose sins have been covered. 8 Blessed is the man whose sin the Lord will not take into account.”
What was true for Abraham was also true for David, speaking of a righteousness that is credited to a person separate from keeping the Law. The word “credit” was used primarily in the ancient world as a mathematical and accounting term, and then of cognitive processes. So it can be used, as in Romans 2:3 where Paul says, “Do you suppose …?” as though in the objector’s mind the logic is a foregone conclusion. Paul uses the same word to describe what God considers a done deal. The Lord credits righteousness to a person like a mathematical axiom (foundational truths like 1 + 1 = 2) or as an accountant credits a deposit to a person’s account. It is a done deal by God’s estimation! He has made a deposit into our spiritual account.
Paul quotes David’s Psalm 32, his response at being forgiven his sin against Uriah and Bathsheba. The Law provided no remedy for David’s intentional, pre-meditated sin. “But the person who does anything defiantly … that person shall be cut off from among his people” (Num 15:30, see also Deuteronomy 17:12-13). Even if David’s sin of passion with Bathsheba were not premeditated, the charge is unassailable concerning his arranging to have her husband Uriah killed (2 Sam 11). David clearly and humbly recognized this when he prayed for God’s forgiveness based on His loving-kindness and compassion (Ps 51:1). He knew the Law held no hope for him, or else he would have made a thousand sacrifices. But he acknowledged, “For You do not delight in sacrifice, otherwise I would give it;You are not pleased with burnt offering”(Ps 51:16).
Yet David rejoiced in what he discovered about God. When Nathan the prophet confronted David with his sin (2 Sam 12:1-12) and David humbly repented, “I have sinned against the Lord” (2 Sam 12:13a), the word of the Lord to him was, “The Lord also has taken away your sin; you shall not die” (2 Sam 12:13b). David describes this in Psalm 32:1, as Paul refers, as being forgiven, sins being covered, sin not being taken into account (same word translated earlier as “credited”). Thus David found a righteousness “apart from works.” And it is a good thing, because he miserably failed to keep the works of the Law! Yes, God has provided a righteousness for those who have deliberately broken His Law. That was good news for David, and it is good news for us.
Lord, thank You for forgiving me even though I have broken Your Law.

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