This psalm is ascribed to David, and there is no reason to doubt the correctness of the superscription to that effect.
The "occasion" on which it was composed, however, is not intimated, nor is there any way now of ascertaining it. That David refers to his own experience is manifest from the psalm itself, Psalm 32:3-5; but whether to his experience at the time of his conversion, or to his experience in the matter of Bathsheba and Uriah - his deep guilt - his anguish of spirit on that occasion - the remorse of conscience which he felt when the guilt of that sin was brought home to his conscience; or whether he refers to some other occasion of his life when he was troubled at the remembrance of sin, it is impossible now to determine.
The "design" of this psalm is manifest. It is to show the blessedness of the forgiveness of sin. This is done by showing, in the first place, the pain, distress, and anguish, resulting from the conviction of guilt. Then follows a statement of the effects consequent on a frank and full confession of guilt in giving peace to the mind, and relieving the distress caused by the remembrance of guilt. It is remarkable that this psalm refers so much to the "inward" feelings; and that it contains no reference to any external acts - to Jewish sacrifices and offerings. It pertains to the soul and to God; to the inward work of penitence and pardon; to the sorrow of conviction and to the peace of forgiveness; and it shows that there was among the Hebrews a just idea of the nature of religion as a spiritual transaction between the soul and God. Even DeWette recognizes this, and sees in the psalm an illustration of the nature of faith and its bearing on salvation, and an illustration of the nature of true reconciliation with God. "In this psalm," says he, "as well as in Ps. 51: and others, Judaism nears itself - nahert sich - to Christianity; it elevates itself from the mere legal to the moral." The psalm thus furnishes an illustration of the nature of true conversion to God, and is of value - as such an illustration - to all men; while it also shows that true religion, under all dispensations, is essentially the same.
The psalm is composed of the following parts:
I. A statement of the blessings of forgiveness, as the leading thought of the psalm, Psalm 32:1-2.
II. A description of the state of mind, when under conviction for sin, Psalm 32:3-4.
III. The effect of confession of sin, resulting in a sense of forgiveness and peace, Psalm 32:5.
IV. Encouragement to others in similar circumstances, derived from the example of the psalmist, or from the fact that He found peace and pardon when he called upon God, Psalm 32:6.
V. An expression of confidence in God as a refuge and hiding-place in time of trouble, Psalm 32:7.
VI. The proper spirit which they should have who are thus brought up from the depths of guilt; and the way in which they should receive the guidance and direction which will be afforded them, Psalm 32:8-9. The psalmist undertakes to instruct them; and says that they should cherish a spirit of humility and docility - not the fierce spirit of the untamed horse, or the spirit of the obstinate mule.
VII. The blessedness of trusting in the Lord, as the result of the experience of the psalmist in this time of sorrow for sin, Psalm 32:10-11.
The word "Maschil" in the title - משׂכיל maśkı̂yl, is derived from the verb - שׂכל śâkal - meaning properly "to look at, to behold, to view;" and then, to be prudent, circumspect; to act prudently or circumspectly, as one does who looks attentively and carefully at objects; then it means to be intelligent, prudent, wise. The participle, which is the form used here (causitive of the Hiphil), means "making wise or prudent," or "conveying instruction;" and this title is given to this psalm, as well as to many others, as conveying the idea that the psalm was adapted "to make wise," or to impart instruction; and the sense would be well expressed by our phrase, "didactic song." The title is prefixed also to the following psalms: Psalm 42:1-11; Ps. 44; Ps. 45; Psalm 52:1-9; Psalm 53:1-6; Psalm 54:1-7; Ps. 55; Ps. 74; Ps. 88; Ps. 89; Psalm 142:1-7. It would be difficult now, however, to discover from the contents of the psalms themselves why the title was affixed to these particularly rather than to many others. Probably this was determined, by those who collected and arranged the psalms, according to some rules that are not now known to us.

True blessedness consists in remission of sin, and purification of the heart, Psalm 32:1, Psalm 32:2. What the psalmist felt in seeking these blessings, Psalm 32:3-5. How they should be sought, Psalm 32:6, Psalm 32:7. The necessity of humility and teachableness, Psalm 32:8, Psalm 32:9. The misery of the wicked, Psalm 32:10. The blessedness of the righteous, Psalm 32:11.
The title of this Psalm is significant, לדוד משכיל ledavid maskil, A Psalm of David, giving instruction, an instructive Psalm; so called by way of eminence, because it is calculated to give the highest instruction relative to the guilt of sin, and the blessedness of pardon and holiness or justification and sanctification. It is supposed to have been composed after David's transgression with Bath-sheba, and subsequently to his obtaining pardon. The Syriac entitles it, "A Psalm of David concerning the sin of Adam, who dared and transgressed; and a prophecy concerning Christ, because through him we are to be delivered from hell." The Arabic says, "David spoke this Psalm prophetically concerning the redemption." The Vulgate, Septuagint, and Ethiopic, are the same in meaning as the Hebrew.

INTRODUCTION TO PSALM 32
A Psalm, of David, Maschil. This is the first of the psalms that bears this title: some think it is the name of a musical instrument, on which this psalm was sung; others the first word of a song, to the tune of which it was sung, as Aben Ezra; some say it is so called, because it was explained by an interpreter, as Jarchi; and the Rabbins (k) say, that every psalm that is called "Maschil" was dictated by an interpreter: the Targum renders it "a good understanding"; and the word properly signifies "instruction", or "causing to understand" (l); and it may be the apostle has some reference to this title in 1-Corinthians 14:15; It is an instructive psalm; a didascalic ode, as Junius renders it: it gives an account how the psalmist was instructed under a dispensation of Providence; and was brought to a sense of sin, and acknowledgment of it; and was favoured with a discovery of pardoning grace; and in it he takes upon him to instruct others, Psalm 32:8, and does instruct in the doctrine of the pardon of sin by the grace of God.
(k) Elias Levita in Tishbi, p. 271. (l) "erudiens", Musculus, Munster, Vatablus, Montanus; "informans", Gejerus; "an instructing psalm", Ainsworth.

(Psalm 32:1, Psalm 32:2) The happiness of a pardoned sinner.
(Psalm 32:3-7) The misery that went before, and the comfort that followed the confession of sins.
(Psalm 32:8-11) Sinners instructed, believers encouraged.

The Way to the Forgiveness of Sins
There are several prominent marks by which this Psalm is coupled with the preceding (vid., Symbolae ֗52). In both Psalm, with the word אמרתּי, the psalmist looks back upon some fact of his spiritual life; and both close with an exhortation to the godly, which stands in the relation of a general inference to the whole Psalm. But in other respects the two Psalm differ. For Ps 31 is a prayer under circumstances of outward distress, and Psalm 32:1-11 is a didactic Psalm, concerning the way of penitence which leads to the forgiveness of sins; it is the second of the seven Psalmi paenitentiales of the church, and Augustine's favourite Psalm. We might take Augustine's words as its motto: intelligentia prima est ut te noris peccatorem. The poet bases it upon his own personal experience, and then applies the general teaching which he deduces from it, to each individual in the church of God. For a whole year after his adultery David was like one under sentence of condemnation. In the midst of this fearful anguish of soul he composed Ps 51, whereas Psalm 32:1-11 was composed after his deliverance from this state of mind. The former was written in the very midst of the penitential struggle; the latter after he had recovered his inward peace. The theme of this Psalm is the precious treasure which he brought up out of that abyss of spiritual distress, viz., the doctrine of the blessedness of forgiveness, the sincere and unreserved confession of sin as the way to it, and the protection of God in every danger, together with joy in God, as its fruits.
In the signification psalmus didascalicus s. informatorius (Reuchlin: ut si liceret dicere intellectificum vel resipiscentificum), משׂכּי would after all be as appropriate a designation as we could have for this Psalm which teachers the way of salvation. This meaning, however, cannot be sustained. It is improbable that משׂכּיל, which, in all other instances, signifies intelligens, should, as a technical term, mean intelligentem faciens; because the Hiph. השׂכּיל, in the causative meaning "to impart understanding," occurs only in solitary instances (Psalm 32:8, Proverbs 21:11) in the Hebrew of the period before the Exile, and only came into common use in the later language (in Daniel, Chronicles, and Nehemiah). But, that which is decisive against the meaning "a didactic poem" is the fact, that among the thirteen Psalm which are inscribed משׂיל, there are only two (Psalm 32:1-11 and Ps 78) which can be regarded as didactic poems. Ps 45 is called, in addition, שׁיר ידידת, and Psalm 142:1-7, תּפּלּה, two names which ill accord with a didactic intention and plan. Even Psalm 47:8, a passage of importance in the determining of the right idea of the word, in which משׂיל occurs as an accusative of the object, excludes the meaning "didactic poem." Ewald observes (Dichter des Alten Bundes, i. 31) that "in Psalm 47:8 we have the safest guide to the correct meaning of the word; in this passage משׂיל stands side by side with זמּר as a more exact definition of the singing and there can be no doubt, that an intelligent, melodious song must be equivalent to choice or delicate, skillfully composed song." But in all other cases, משׂיל is only found as an attribute of persons, because it is not that which makes prudent, but that which is itself intelligent, that is so named. Even in 2-Chronicles 30:22, where allusion is made to the Maskı̂l Psalm, it is the Levite musicians themselves who are called (שׂכל טוב) המשׂכילים (i.e., those who play skillfully with delicate tact). Thus then we are driven to the Hiphil meaning of pensive meditation in Psalm 106:7, cf. Psalm 41:2, Proverbs 16:20; so that משׂכּיל signifies that which meditates, then meditation, just like מכבּיר, that which multiplies, and then fulness; משׁחית, that which destroys, and then destruction. From the Maskı̂l Psalm, as e.g., from Psalm 54:1-7 and Psalm 142:1-7, we cannot discover anything special as to the technical meaning or use of the word. The word means just pia meditatio, a devout meditation, and nothing more.