Dear Brother :
Allow a few words upon the difference between "sins" and "iniquities," suggested by your reply to Question 14 in Help and Food for April. The words in Heb. 10:17 might better be rendered "sins" and "lawlessnesses." These two words are the equivalents of chah tahth ("sin") and ngah vohn ("iniquity"), in Jer. 31:34, from which the passage in Hebrews is quoted.
The word for " sin " is from a verb which signifies "to miss the mark, go wrong." The word for "iniquity" is from a root signifying "to pervert, bend, twist," as in Prov. 12:8, "perverse of heart;" Isa. 19:14; 24:i, "turneth ft upside down;" Jer. 3:21, "perverted their way;" Ezek. 21:27, "overturn, overturn, overturn;" Job 33:27, "perverted that which was right;" one of its derivatives being used for "heap," as in Ps. 79:i; Isa. 17:1:The regular word for "iniquity" is nearly always so rendered, and involves the idea of an insubordinate will, a determinate purpose to be contrary; and it is to be remarked that in nearly every instance it is applied to such as are in particular relation with God. Nebuchadnezzar is no exception to this. He had been specially favored of God in being entrusted with supreme power on earth, and in receiving repeated warnings from Him. To "break off his sins by righteousness, and [his] iniquities by showing mercy to the poor," goes much deeper, I believe, than merely to do right instead of wrong, and to replace his wrongs to others by acts of charity.
Breaking off his sins by righteousness seems to apply to the outside, while '' breaking off iniquities by showing mercy to the poor " applies to the inside; "iniquity" indicating a will which was not subject to God, that element in it which makes sin so hateful to God, while "showing mercy to the poor " indicates an entire change of heart, a heart now in harmony with Him whose advent was heralded by the poor having the gospel preached to them (Matt, 11:5). "Thou forgavest the iniquity of my sin" (Ps. 32:5). The sin was acknowledged; that which had come to the surface had been confessed; and the iniquity-that which might be hidden, that perverse working of the will which does not always come to the surface, of one who knows better, and which renders the sin so exceeding sinful-that "I have not hid;" and even that was forgiven.
John, who writes as in the full light of God, tells us that in its essence "sin is lawlessness;" and that "he who practices sin, practices also lawlessness" (i John 3:4, New Vers.). It may not be out of place to say here that when Balaam says the Lord "hath not beheld iniquity in Jacob, neither perverseness in Israel" (Num. 23:21), he uses an entirely different word, one which ought not to be rendered "iniquity," but rather "vanity." "He hath not beheld vanity in Jacob, neither toil in Israel."
Thus, I think, a close look at the way in which the words are used in the original makes it plain that "sins" refers to what has been done, while '' iniquities " includes the spirit in which it was done, the animus. Blessed be God, He has found a righteous basis in the Cross upon which He can forget both the sin and the iniquity of it.
Yours affectionately,
J. B. J.