Psalms 51:16,17 - Joseph Benson’s Commentary on the Old and New Testaments

For thou desirest not sacrifice Which is not to be understood absolutely and universally, as appears from Psalms 51:19, but comparatively, (see on Psalms 40:6,) and with particular respect to David's crimes of murder and adultery, which were not to be expiated by any sacrifice, but, according to the law of God, were to be punished with death. Thou requirest more and better sacrifices, namely, such as are mentioned Psalms 51:17. Else would I give it I should have spared no cost of that kind. The sacrifices of God Which God, in such cases as mine, requires, and will accept; are a broken spirit, &c. A heart deeply afflicted and grieved for sin, humbled under a sense of God's displeasure, and earnestly seeking, and willing to accept of, reconciliation with God upon any terms: see Isaiah 57:15; Isaiah 61:2; Isaiah 66:2; Matthew 11:28. This is opposed to that hard or stony heart, of which we read so often, which implies an insensibility of the burden of sin, a spirit stubborn and rebellious against God, impenitent and incorrigible. O God, thou wilt not despise This is such an acceptable sacrifice that thou canst not possibly reject it.