The conditions of freedom are confession and amendment, confession to God of sins against Him, to men of sins against them. The teaching of ethical wisdom on this point is identical with that of psalmist, prophet, apostles, and our Lord Himself.

He that covereth his sins - Here is a general direction relative to conversion.
1. If the sinner do not acknowledge his sins; if he cover and excuse them, and refuse to come to the light of God's word and Spirit, lest his deeds should be reproved, he shall find no salvation. God will never admit a sinful, unhumbled soul, into his kingdom.
2. But if he confess his sin, with a penitent and broken heart, and, by forsaking every evil way, give this proof that he feels his own sore, and the plague of his heart, then he shall have mercy. Here is a doctrine of vital importance to the salvation of the soul, which the weakest may understand.

He that covereth his sins shall not prosper,.... God may cover a man's sins, and it is an instance of his grace, and it is the glory of it to do it, but a man may not cover his own: it is right in one good man to cover the sins of another, reproving him secretly, and freely forgiving him; but it is wrong in a man to cover his own: not that any man is bound to accuse himself before a court of judicature, or ought to expose his sins to the public, which would be to the hurt of his credit, and to the scandal of religion; but whenever he is charged with sin, and reproved for it by his fellow Christian, be should not cover it, that is, he should own it; for not to own and acknowledge it is to cover it; he should not deny it, which is to cover it with a lie, and is adding sin to sin; nor should he justify it, as if he had done a right thing; nor extenuate or excuse it, or impute it to others that drew him into it, as Adam, which is called a covering transgression, as Adam, Job 31:33; for such a man "shall not prosper"; in soul or body, in things temporal or spiritual; he shall not have peace of mind and conscience; but, sooner or later, shall feel the stings it; he shall not succeed even in those things he has in view by covering his sins; he shall not be able to cover them long, for there is nothing covered but what shall be revealed; if not in this life, which yet often is, however at the day of judgment, when every secret thing shall be made manifest; nor shall he escape the shame and punishment he thought to avoid by covering it, as may be observed in the case of Achan, Joshua 7:11; in short, he shall have no mercy shown him by God or man, as appears by the antithesis in the next clause;
but whoso confesseth and forsaketh them shall have mercy; who confesses them to men privately and publicly, according to the nature of the offences, from whom they find mercy; but not to a priest, in order for absolution, which no man can give; sin is only in this sense to be confessed to God, against it is committed, and who only can pardon it; and though it is known unto him, yet he requires an acknowledgment of it, which should be done from the heart, with an abhorrence of the sin, and in the faith of Christ, as a sacrifice for it; and it is not enough to confess, there must be a forsaking likewise, a parting with sin, a denying of sinful self, a leaving the former course of sin, and a quitting the company of wicked men before used to, and an abstaining from all appearance of evil; as is and will be the case, where there is a true sight and sense of sin, and the grace of God takes place: and such find "mercy", pardoning grace and mercy, or pardon in a way of mercy, and not merit; for though the sinner confesses and forsakes it, it is not that which merits pardon and mercy in God, who is rich in it, delights in showing it, and from whom it may be hoped for and expected by all such persons; see Psalm 32:5. So the Targum and Syriac version, God will have mercy on him.

It is folly to indulge sin, and excuse it. He who covers his sins, shall not have any true peace. He who humbly confesses his sins, with true repentance and faith, shall find mercy from God. The Son of God is our great atonement. Under a deep sense of our guilt and danger, we may claim salvation from that mercy which reigns through righteousness unto eternal life, by Jesus Christ our Lord.

(Compare Psalm 32:3-5). Concealment of sin delivers none from God's wrath, but He shows mercy to the humble penitent (Psalm 51:4).

13 He that denieth his sin shall not prosper;
But he that acknowledgeth and forsaketh it shall obtain mercy.
Thus is this proverb translated by Luther, and thus it lives in the mouth of the Christian people. He who falsely disowns, or with self-deception excuses, if he does not altogether justify his sins, which are discernible as פּשׁעים, has no success; he remains, after Psalm 32:1-11, in his conscience and life burdened with a secret ban; but he who acknowledges (the lxx has ἐξηγούμενος instead of ἐξομολογούμενος, as it ought to be) and forsakes (for the remissio does not follow the confessio, if there is not the accompaniment of nova obedientia) will find mercy (ירחם, as Hosea 14:4). In close connection therewith stands the thought that man has to work out his salvation "with fear and trembling" (Philippians 2:12).