The 2nd of the seven Penitential Psalms is Psalm 32. It is one of the clearest statements of the doctrines of repentance, justification and forgiveness in the Old Testament. It is closely related to Psalm 51. It appears that this psalm, like Psalm 51, was written to express David's repentance after the prophet Nathan had confronted him with his sins of adultery and murder (2 Samuel 12).

Psalm 32 clearly contrasts the way in which the world considers a person to be blessed with the way God actually blesses people.