1)
To whom is Hashem close?
1.
Rashi: To these who distanced from Your Torah, if they will repent.
2.
Radak: To all who call to You.
3.
Malbim: He is close to the world and supervises people's deeds.
2)
Why does it say "v'Chol Mitzvosecha Emes"?
1.
Radak: They distanced from them because they did not know them; they did not think that they are Emes.
2.
Malbim: Resha'im say that He is far from the world and does not supervise deeds. Therefore, they deny the possibility that He would command Mitzvos to people. Really, You are close, and Your Mitzvos are Emes; You truly commanded them.
