These phrases have similar meanings. They can be stated in active form. AT: "who God forgives his transgression and covers his sin" (See: [[rc://en/ta/man/translate/figs-parallelism]] and [[rc://en/ta/man/translate/figs-activepassive]])
Here sin that is forgiven is spoken of as if it were covered so that it can not be seen. AT: "whose sin is ignored" or "whose sin is deliberately forgotten" (See: [[rc://en/ta/man/translate/figs-metaphor]])
This can be stated in active form. AT: "whom Yahweh sees as innocent" or "who is not guilty according to Yahweh" (See: [[rc://en/ta/man/translate/figs-activepassive]])
Here "spirit" refers to the person. AT: "in whom there is not deceit" or "who is completely honest" (See: [[rc://en/ta/man/translate/figs-synecdoche]])