"Blessed is the man who does not think the Lord counts his sins. Rabbi Yosei bar Yehuda said that if a person makes complete repentance, the Holy One, blessed be He, is merciful and forgives him. Rabbi Eliezer ben Yaakov said that sins for which one has already given thanks in this year should not be given thanks for in another year. Concerning this, the verse says (Proverbs 26:11), "Like a dog that returns to its vomit."
The Sages say that for sins for which one has given thanks in this year, one must give thanks for them in another year, in order to fulfill what is said (Psalms 51:5), "My sin is always before me." What did Rabbi Eliezer ben Yaakov do with this? He answered that one should keep them in mind, but not mention them aloud. Rabbi Pinchas said in the name of Rabbi Abba bar Papa, "Since you have no disgrace of this year's sins, do not speak falsehood.
Do not boast about not having any sins this year." Rabbi Huna bar Abba said, "I wrote about myself as if I had forgotten, as it says (Micah 7:18), 'Who is a God like you, who pardons sin and forgives the transgression of the remnant of his inheritance?' They are like debtors. It also says (Isaiah 49:15), 'Can a woman forget her nursing child?'
Therefore, David said, 'Blessed is he whose transgressions are forgiven, whose sins are covered' (Psalms 32:1). He has no deceit in his spirit, and he does not pray with deceit. 'The Lord's loving-kindness surrounds him' (Psalms 32:10). 'Rejoice in the Lord and be glad, you righteous ones' (Psalms 32:11).
Rabbi Yudan said in the name of Rabbi Berachiah, "Let not the righteous say, 'We have been excluded from the ranks of the upright.' Even the righteous are given rejoicing, as it says (Psalms 33:1), 'Rejoice in the Lord, O you righteous ones.' Rabbi Yehuda bar Simon said, 'There are 248 limbs in a person, and there are 248 positive commandments in the Torah. If you fulfill one of the 248 commandments in the Torah, I fulfill one of the 248 limbs in your body, as it says (Psalms 34:21), 'He keeps all his bones; not one of them is broken.'
Rabbi Eliezer ben Yaakov said in the name of Rabbi Pinchas ben Yair, 'The Holy One, blessed be He, said (Isaiah 43:24), 'I, even I, am He who blots out your transgressions for My own sake; and I will not remember your sins.'"