Ezekiel 36:26 - Matthew Poole's English Annotations on the Holy Bible

A new heart; a renewed frame of soul, a disposition and mind changed from sinful to holy, from evil to good, from carnal to spiritual. See Ezekiel 11:19. A heart in which the law of God is written, as Jeremiah 31:33. It is a sanctified heart, in which the almighty grace of God is victorious, and turns it from sin to God. Will I give you; God takes it to himself, as indeed it is his only work, see Ezekiel 11:19. A new spirit: this is exegetical, and tells us what the new heart is; it is a new holy frame in the spirit of man, which is put in him, not found in him; given to him, not wrought by his own power. The stony heart; stubborn, senseless, untractable heart, that receives no kindly impressions from the word, providences, or Spirit of God in its ordinary operations and influences, that hardens itself in a day of provocation, that is hardened by the deceitfulness of sin; this evil heart shall be taken away, and this God will do, who only can do it. Out of your flesh, put for the man. An heart of flesh; that is, a heart different from the stony, hard heart, quite of another temper and frame, hearkening to God's law, trembling at his threats, by gentlest providences mounded to a compliance with his will; to forbear, do, be, or suffer what God will, receiving the impress of God, as softened wax receiveth the impress of the seal.