Matthew Henry Commentary Psalms 51:16-19

"For thou delightest not in sacrifice; else would I give it: Thou hast no pleasure in burnt-offering. The sacrifices of God are a broken spirit: A broken and contrite heart, O God, thou wilt not despise. Do good in thy good pleasure unto Zion: Build thou the walls of Jerusalem. Then will thou delight in the sacrifices of righteousness, In burnt-offering and in whole burnt-offering: Then will they offer bullocks upon thine altar." — Psalms 51:16-19 (ASV)

Those who are thoroughly convinced of their misery and danger by sin would spare no cost to obtain its remission. But as they cannot make satisfaction for sin, so God cannot take any satisfaction in them, other than as expressing love and duty to Him. The good work worked in every true penitent is a broken spirit, a broken and a contrite heart, and sorrow for sin.

It is a heart that is tender and pliable to God's word. Oh, that there were such a heart in every one of us! God is graciously pleased to accept this; it is instead of all burnt offerings and sacrifice. The broken heart is acceptable to God only through Jesus Christ; there is no true repentance without faith in Him.

People despise what is broken, but God will not. He will not overlook it, He will not refuse or reject it; though it makes God no satisfaction for the wrong done to Him by sin. Those who have been in spiritual troubles know how to pity and pray for others afflicted in a similar way. David was afraid that his sin would bring judgments upon the city and kingdom.

No personal fears or troubles of conscience can make the soul, which has received grace, careless about the interests of the church of God. And let this be the continued joy of all the redeemed: that they have redemption through the blood of Christ, the forgiveness of sins according to the riches of His grace.