Albert Barnes Commentary Psalms 141:4

"Incline not my heart to any evil thing, To practise deeds of wickedness With men that work iniquity: And let me not eat of their dainties." — Psalms 141:4 (ASV)

Incline not my heart to any evil thing - Hebrew, to a word that is evil; that is, wrong. The connection seems to demand that the term should be explained in this way. The expression “Incline not” is not designed to mean that God exerts any “positive” influence in leading the heart to that which is wrong; but it may mean, “Do not place me in circumstances where I may be tempted; do not leave me to myself; do not allow any improper influence to come over me by which I will be led astray.” The expression is similar to that in the Lord’s Prayer: Lead us not into temptation. The psalmist’s allusion here has been explained in the introduction to the psalm.

To practice wicked works with people who work iniquity - To be united or associated with people who do wrong; to do the things that wicked and unprincipled people do. Let me not be permitted to do anything that will be regarded as identifying me with them. Let me not, in the circumstances in which I am placed, be left to act so that the fair interpretation of my conduct will be that I am one of their number, or act on the same principles on which they act. Literally, “To practice practices in wickedness with people.”

And let me not eat of their dainties - Let me not be tempted by any prospect of participating in their mode of living—in the luxuries and comforts that they enjoy—to do a wicked or wrong thing. Let not a prospect or desire of this overcome my better judgment, or the dictates of my conscience, or my settled principles of what is right. People often do this. Good people are often tempted to do it. The prospect or the hope of being able to enjoy what the rich enjoy, to live in luxury and ease, to be clothed in short linen and fare sumptuously every day, to move in circles of splendor and fashion, often leads them to a course of action that their consciences condemn; to practices inconsistent with a life of godliness; to sinful indulgences that utterly ruin their character.

Satan has few temptations for people more attractive and powerful than the “dainties” that wealth can give; and there are few of his devices more effective in ruining people than those that are derived from these allurements. The word rendered here as “dainties” properly refers to things that are pleasant, lovely, attractive; that give delight or pleasure. It may embrace “all” that the world has to offer as suited to give pleasure or enjoyment. It refers here to what those in more elevated life have to offer; what they themselves live for.