Albert Barnes Commentary Psalms 69:31

"And it will please Jehovah better than an ox, [Or] a bullock that hath horns and hoofs." — Psalms 69:31 (ASV)

This also shall please the Lord - This will be more acceptable to the Lord.

Better than an ox or bullock that hath horns and hoofs - Better than a burnt sacrifice - horns, and hoofs, and all.

The original here is, horning and hoofing; that is, an ox whose horns were fully grown, and whose hoofs were compact and solid; a perfect animal in its kind, offered whole on the altar.

The psalmist does not say that such an offering would not be acceptable to the Lord, but that the offering of the heart - the sacrifice of praise - would be more acceptable than any such offering in itself considered.

This sentiment accords with the common language of the Old Testament. See the notes at Psalms 40:6-8. Compare Psalms 51:16-17; 1 Samuel 15:22.