From Guilt to Forgiveness (vv. 3-4). The psalmist moved from the sea to the courtroom, but there the sinner could not stand because of guilt. The only way we can get rid of the sin record is to come to God for His gracious forgiveness, and this forgiveness is made possible because of the work of Christ on the cross (32:1-2; Rom. 4:1-8). The word translated “mark” means “to observe and keep a record,” and God is able to do that (90:8; 139:23-24; Jer. 2:22; 16:17; Ezek. 11:5; Hos. 7:2). Sinners cannot stand before the holy Judge and argue their own case (1:5; 143:2; Ezra 9:15; Nah. 1:6; Mal. 3:2). But God is ready to forgive (86:5; Neh. 9:17), and faith in the Savior brings forgiveness to the soul. God casts our sins behind His back and blots them out of His book (Isa. 38:17; 43:25; 44:22). He carries them away as far as the east is from the west (103:11-12), casts them into the sea (Mic. 7:19), and holds them against us no more (Jer. 31:34; Heb. 10:17). But forgiveness is not a blessing to be taken lightly, for it cost God His Son; therefore, we ought to love and fear God (76:7). If you take seriously the guilt of sin, you will take seriously the grace of forgiveness. Salvation is a serious and costly transaction.