Midrash su Salmi 32:1

R. Chiya b. Abba said in the name of R. Jochanan: "A man shall not pray in a house where there are no windows, for it is said (Dan. 6, 10-11.) Where he had open windows in his upper chamber, he kneeled upon his knees in the direction of Jerusalem and prayed three times every day." R. Cabana said: "I consider him insolent who prays in a valley [where people pass by]." Further said R. Cahana: "I consider him insolent who mentions his iniquities [while repenting], for it is said (Ps. 32, 1.) Happy is he whose transgression is forgiven, whose sin is covered."

R. Zutra b. Tubia said in the name of Rab: "Repentance is so great, that even when an individual repents the whole world is pardoned together with him, as it is said: I will heal their backsliding, I will love them freely; for my anger is turned away from us. It does not say from them, but from us, — from all of us." What do you call a repentant sinner? When he had an opportunity to do a sin once, and twice, but abstains from committing it. R. Juda, pointing out with his finger, said: "This refers only to when it [the repentance] happened in the same place, with the same person, and at the same time." R. Juda said: "Rab raised the following contradiction: It is written (Pr. 28, 13) He that concealeth his transgressions will not prosper, and (Ps. 31, 1) Happy is he whose transgression is forgiven; whose sin is covered. It presents no difficulty. One refers to a sin publicly known [he ought to confess and repent]; but the other refers to a sin not yet known [he ought to repent before it has become known]." R. Zutra b. Tubia said: "The former deals with sins committed toward a man; and the other deals with sins committed toward God."

We are taught that R. Juda b. Baba says, "One must specify his sin [when he confesses], as it is said (Ex. 32, 31) This people hath sinned a great sin, and they have made themselves a god of gold." R. Akiba, however, says that one need not specify his sin, as it is said (Ps. 33, 1) Happy is he whose transgression is forgiven, whose sin is covered. But how shall the passage. And they have made themselves a god of gold, be explained? This is explained by R. Janai, for R. Janai said: Moses thus pleaded before the Holy One, praised be He! "Sovereign of the Universe! the silver and the gold which Thou didst pour upon them, until they said enough, were the reason they made the golden calf."