David
Psalm 103:10BSB·traditional attribution

He has not dealt with us according to our sins or repaid us according to our iniquities.

John Calvin Reformed @genevareformer

PSALM 103 By this psalm every godly man is taught to give thanks to God for the mercies bestowed upon himself in particular, and then for the grace which God has vouchsafed to all his chosen ones in common, by making a covenant of salvation with them in his law, that he might make them partakers of his adoption.

Commenting on Psalm 103:1-22

C.H. Spurgeon Reformed Baptist @princeofpreachers

He hath not dealt with us after our sins; nor rewarded us according to our iniquities. Else had Israel perished outright, and we also had long ago been consigned to the lowest hell. We ought to praise the Lord for what he has not done as well as for what he has wrought for us; even the negative side deserves our adoring gratitude.

Matthew Henry Presbyterian @wholebiblehenry

Hitherto the psalmist had only looked back upon his own experiences and thence fetched matter for praise; here he looks abroad and takes notice of his favour to others also; for in them we should rejoice and give thanks for them, all the saints being fed at a common table and sharing in the same blessings. I.

Commenting on Psalm 103:6-18