Musar su Salmi 32:1

אם חבול תחבול שלמת רעך, Rashi explains that the subject matter is a garment worn by day. This is difficult, since the Torah continues "when he lies down at night, what will he (the indigent debtor) cover himself with?" From this it seems obvious that the Torah must have referred to a cover the debtor needs at night! Perhaps the bed the Torah has in mind is one which is used as a "table" at meal times. The verse may however contain a meaning in the mystical realm. Sometimes a person "grabs" the מצות, i.e. the reward for them which should by rights have accrued to someone else. The Zohar illustrates this in connection with כסוי חטאה in Psalms 32,1, and it is dealt with in Pardes Rimonim, in the seventh chapter dealing with the soul. The upshot is that even if a person has committed so many sins, i.e. is so indebted to G–d that his "clothing" (i.e. body) is pledged in payment, it is never too late to repent and to reverse the process of indebtedness to G–d. G–d says to the person who has sinned almost till the end of his life i.e. עד בא השמש, that his garment will be restored if he repents. The garment is a euphemism for the body. Were the person not to repent, his soul would be exposed, return "naked" to G–d once the body dies it had inhabited. The words והיה כי יצעק אלי ושמעתי כי חנון אני, "when he will cry out I will listen, for I am gracious," is a reference to the prayer for forgiveness of the repentant sinner.