How is it possible to truly "cover" them since "all things are naked and open to the eyes of Him with whom we have to do"?
God only can forgive sins, and He only can "cover", because against Him and Him only have we sinned and done evil in His sight.
Hence the preciousness of that word from God Himself: "Blessed are they whose iniquities are forgiven, and whose sins are covered." Rom. 4:77Saying, Blessed are they whose iniquities are forgiven, and whose sins are covered. (Romans 4:7). How it speaks as to WHO is the Coverer! 'Tis even He who can say of every one that believes in Jesus: "Blessed is the man to whom the Lord will not impute sin." And again: "And their sins and iniquities will I remember no more". What a Coverer—the blessed God! What a covering—the precious blood of Christ!
God loved us:—He could not like us. But He makes us what He likes in Christ.