And that I also have walked contrary unto them. — That is, and they shall also confess that through their walking contrary unto God, He also walked contrary unto them, and brought them into the land of their enemies.
If then their uncircumcised hearts be humbled. — Better, or rather, their uncircumcised hearts shall be humbled. This is a resumption of the statement made at the beginning of Leviticus 26:40, viz., “And they shall confess their iniquity... ;” or rather, their uncircumcised hearts shall be humbled. That is, perverse and stubborn hearts; too proud to make an humble confession. (See Leviticus 19:23, with Jeremiah 9:26.) The same metaphor is used by the Apostle: “Ye stiffnecked and uncircumcised in heart and ears, ye do always resist the Holy Ghost” (Acts 7:51).
Accept of the punishment of their iniquity. — Rather, accept willingly, that is, they will acknowledge the justice of their punishment, and be in that frame of mind when they will freely own that the punishment is not commensurate with their guilt, and willingly accept the Divine retribution. The exact shade of meaning covered by this phrase in the original cannot adequately be given in a translation, since the verb here translated “accept,” or “accept willingly,” is the same which is translated “enjoy” in Leviticus 26:34. The whole phrase denotes literally, they shall rejoice in their iniquity, or in the punishment of their iniquity; they will take it joyfully, as the best and most appropriate means to bring them to repentance. The nearest approach to it is the passage, “I will bear the indignation of the Lord, for I have sinned against him” (Micah 7:9).