8 Blessed [makarios] is the man [aner] to whom [hos] the Lord [kurios] will [logizomai] not [ou
me] impute [logizomai]
sin [hamartia]. KJV-Interlinear
is the man against whom the Lord will not count his sin.” ESV
Paul continues with Psalm 32, whereas David is quoted as continuing the concept of salvation by faith instead of works.
For blessed is the person, not by their works, but because of the forgiveness or pardon they receive as to their sins by means of faith.
Here the phrase imputing sin, refers to the pardon of sin when one believes in Christ.
Sins are not pardoned for unbelievers.
Note the difference.
When Christ went to the Cross, He paid the price demanded for the penalty of sins, all sins, all sins of the human race. The Cross did not forgive sins, but made way for forgiveness.
On that note, all sins have been paid for, regardless of whether you believe it or not.
That payment, opened the door for forgiveness. With that, God forgives when you initially believe in Christ. And after you have believed and then sin again, then God forgives when you confess your sins.
Salvation is a one-time event. Confession is a repetitious series of events that occurs after you have been saved, for the rest of your life. You sin, you confess, you sin, you confess, and so forth. This, confession, places you back into fellowship. And when you sin, you are out of fellowship, thus requiring you to confess again for that most recent sin.
Confession gets you back into fellowship, where your spiritual life functions.
Therefore, blessings are to the person to whom God does not re-assign their sins. Namely the believer who is in fellowship. That is the place of blessing.