This lesson comes from Dr. Stephen Davey, from back when he was speaking in the book of Romans. This information is taken from my notes and is not the direct content of the message itself.
Rom 4:7 talks about forgiveness. Being sent away, to have taken away. The Lamb of God who takes away the sins of the world. (Lev 16 refers to the scapegoat).
Rom 4:7 also talks about sins covered. Heb 10:10. All sins committed and you will commit, Jesus has covered you. He paid the penalty for those sins and still loves us.
Rom 4:8 “never count against him”. God doesn’t keep a record of our sin. We have a clean slate. This is the difference between being paroled or pardoned. (see Jer 31:34 and Psalm 103:12).
Now that is profound. God forgives us, covers our sins, doesn’t count it against us and actually . . . forgets the sin ever happened.
Boy, with us humans that would never happen. But with God, all things are possible (Matt 19:26).
If you want to hear more about this sermon, or others from Stephen, see Wisdom for the Heart.