Charles Ellicott Commentary Psalms 51:16

"For thou delightest not in sacrifice; else would I give it: Thou hast no pleasure in burnt-offering." — Psalms 51:16 (ASV)

Sacrifice. —The rabbinical commentators on this verse represent the penitence of David as having taken the place of the sin-offering prescribed by the Law. In the mouth of an individual, language with such an intention would not have been possible. To the nation exiled and deprived of the legal rites, and by that very deprivation compelled to look beyond their outward form to their inner spirit, the words are most appropriate.