Charles Ellicott Commentary Proverbs 23:26

"My son, give me thy heart; And let thine eyes delight in my ways." — Proverbs 23:26 (ASV)

My son, give me thine heart.— For that is the one gift alone worthy of acceptance which man can offer to God, and the only one which God will accept; an offering which man endeavors to keep for himself, substituting for it alms, unreal prayers, outward observances of religion, and obedience in matters of little moment .