How is it possible to truly "cover" them since all things are naked and opened unto the eyes of Him with whom we have to do?
God only can forgive sins, and He only can "cover," because we have sinned against Him alone and done evil in His sight.
The word from God Himself is: 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 that speaks to us as to WHO is the Coverer! It is He who can say of everyone who believes in Jesus: Blessed is the man to whom the Lord will not impute sin. And again: And their sins and their iniquities will I remember no more.
What a Coverer—the blessed God! What a covering—the precious blood of Christ!