Psalms 32:2

Blessed is the man unto whom the Lord imputeth not iniquity, does not regard him as having committed the transgression, although sin in every form and manifestation cannot be undone, and in whose spirit there is no guile, no deceit and insincerity, which tries to cover up the wickedness, to excuse the transgression. Forgiveness of sins means that sin has lost its character as a debt and guilt still lying upon man by the fact that it was imputed to another, to the Redeemer. This remission of sins is here rightly called a blessing, for it is the greatest gift of God to sinful man. At the same time it should be noted that a full and free confession of sin does not merit forgiveness, but is a condition of remission in the sense that a denial of guilt shuts a person out from justification on the part of God.