we have sinned, but quite another to confess that we deserve to be punished, and to accept the punishment that God threatens. When an Israelite laid his hands on an animal and then killed it, he confessed that he deserved to die, he confessed his transgressions and God forgave the liability (not iniquity) of his sin (Psalm 32:5). God forgives sin, but more importantly, He forgives our liability. Jesus took our liability, our punishment, on the cross. The idea of “covering” is new garments. God made