Albert Barnes Commentary Psalms 40:5

"Many, O Jehovah my God, are the wonderful works which thou hast done, And thy thoughts which are to us-ward; They cannot be set in order unto thee; If I would declare and speak of them, They are more than can be numbered." — Psalms 40:5 (ASV)

Many, O Lord my God, are your wonderful works which you have done - literally, “Many (things), O Lord my God, have you done; your wonderful things and your thoughts toward us, it is not (possible) to state to you.”

The recollection of the particular kindness shown to the speaker, as referred to in the previous verses, suggests the recollection of the great number of wonders that God had done for his people—the acts of his kindness which it would be hopeless to attempt to recount before him.

And who could enumerate and record all the acts of God’s benevolence toward men in the works of creation, providence, and redemption; all that he has done in the history of the Church, and for the individual members of the Church in past times; all that he has done to save his people in the days of persecution; all that has been accomplished in our own individual lives?

Obviously these things are beyond all power of enumeration by man.

They can be admired now only as a whole; eternity alone will be sufficient for us to look at them and to recount them in detail. The phrase “wonderful works” here means remarkable interventions; things suited to cause astonishment; things that surpass what man could have anticipated; things that could have been done only by God.

And your thoughts which are toward us - Toward us, or which pertain to us. The word “thoughts” here refers to the plans, purposes, arrangements of God designed for our welfare; the things that are the result of his thinking of our wants—of what we need—of what would do us good. See (Psalms 40:17).

They cannot be reckoned up in order to you - Margin, “None can order them to you.” Literally, “There is no putting them in order before you;” that is, there is no such arranging of them, or disposing of them in order, that they can all be brought into their proper place, so as to be perceived or numbered.

The Hebrew word—ערך ‛ârak—properly means to place in a row, to put in order, or to arrange; for example, to put an army in battle array, or to draw it up for battle (Judges 20:20, Judges 20:22); to put words in order for an argument, or to arrange thoughts so as to present an argument (Job 32:14); or to set a cause in order before a judge, or to lay it before him (Job 13:18).

The word also means to place together with anything, or by the side of anything—that is, to make a comparison. Gesenius (Lexicon) supposes that this is the idea here, and that the proper interpretation is, “Nothing can be compared to you.” But the other interpretation seems best to accord with the connection, as referring to the wonderful works of God, and to his thoughts of mercy and goodness as being beyond the power of computation, or as too numerous to be brought into order and arrangement before the mind.

If I would declare and speak of them - If I should attempt to speak of them, or to recount them.

They are more than can be numbered - More than man can enumerate. They go beyond the power of language to express them. This is literally true. No language of man can describe what God has done and has purposed in fitting up this world as an abode for people, and in his mercy toward them.