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Iniquities forgiven and sins covered can be said to differ in this way, that iniquity is that by which a man is turned toward the creature because he prefers its love to the love of God, and that is evil; sin, however, is that by which a man is turned away from God, which is to transgress the commandment and law of God. According to Cassiodorus and blessed Jerome, iniquities
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Martin Luther (Luther's Works, Vol. 10: Lectures on Psalms)