Happy are those whose transgression is forgiven, whose sin is covered. Happy are those to whom the Lord imputes no iniquity, and in whose spirit there is no deceit. Psalm 32:1, 2, NRSV.
Many commit the error of trying to define minutely the fine points of distinction between justification and sanctification. Into the definitions of these two terms they often bring their own ideas and speculations. Why try to be more minute than is Inspiration on the vital question of righteousness by faith? Why try to work out every minute point, as if the salvation of the soul depended upon all having exactly your understanding of this matter? All cannot see in the same line of vision. You are in danger of making a world of an atom, and an atom of a world.
As penitent sinners, contrite before God, discern Christ's atonement in their behalf, and accept this atonement as their only hope in this life and the future life, their sins are pardoned. This is justification by faith. Every believing soul is to conform his or her will entirely to God's will, and keep in a state of repentance and contrition, exercising faith in the atoning merits of the Redeemer, and advancing from strength to strength, from glory to glory. Pardon and justification are one and the same thing....
Justification is the opposite of condemnation. God's boundless mercy is exercised toward those who are wholly undeserving. He forgives transgressions and sins for the sake of Jesus, who has become the propitiation for our sins. Through faith in Christ the guilty transgressor is brought into favor with God and into the strong hope of life eternal....
David was pardoned of his transgression because he humbled his heart before God in repentance and contrition of soul and believed that God's promise to forgive would be fulfilled. He confessed his sin, repented, and was reconverted. In the rapture of the assurance of forgiveness he exclaimed, “Blessed is he whose transgression is forgiven, whose sin is covered. Blessed is the man unto whom the Lord imputeth not iniquity, and in whose spirit there is no guile.” The blessing comes because of pardon; pardon comes through faith that the sin, confessed and repented of, is borne by the great Sin-bearer. Thus from Christ cometh all our blessings. His death is an atoning sacrifice for our sins. He is the great medium through whom we receive the mercy and favor of God. He, then, is indeed the Originator, the Author, as well as the Finisher, of our faith.—Manuscript 21, 1891 (Manuscript Releases 9:300, 301).
From Christ Triumphant - Page 150
Christ Triumphant