Romans 4:7-8

“Blessed are those

whose transgressions are forgiven,

whose sins are covered.

Blessed is the one

whose sin the Lord will never count against them.”

(v7-8, NIV)

This quote of David's is taken from Psalms 32:1-2. It begins with sins and transgressions. All have sinned and fall short of the glory of God. However, David is talking about forgiveness and the covering of sins. Your sins aren't covered by doing works. How would the observance of the law remove sins already committed? These are sins already committed and ones the Lord chooses not to count against those who commit them. Nowhere in this passage does it say anything about meriting God's favor through works. Instead, it seems like something David is simply thankful for. These people who receive this are blessed. If it was something owed according to works, this passage doesn't really make that much sense. It is by faith and not by works that sins are covered and one is declared righteous.