Charles Ellicott Commentary Leviticus 26:41

"I also walked contrary unto them, and brought them into the land of their enemies: if then their uncircumcised heart be humbled, and they then accept of the punishment of their iniquity;" — Leviticus 26:41 (ASV)

And that I also have walked contrary to them. —This means they will also confess that because they walked contrary to God, He also walked contrary to 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, namely, And they shall confess their iniquity...; or rather, their uncircumcised hearts shall be humbled.

This refers to perverse and stubborn hearts, too proud to make a 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 the punishment of their iniquity. —Rather, accept willingly. This means they will acknowledge the justice of their punishment and be in that frame of mind where 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 be adequately conveyed in a translation, since the verb translated here as “accept,” or “accept willingly,” is the same one translated as “enjoy” in Leviticus 26:34.

The whole phrase literally denotes, 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).