The words consist of two parts. FIRST. An assertion. SECOND. A demonstration of that assertion. The assertion is this, ‘The sacrifices of God are a broken spirit.’ The demonstration is this, ‘Because a broken and a contrite heart God will not despise.’

In the assertion we have two things present themselves to our consideration. First. That a broken spirit is to God a sacrifice. Second. That it is to God, as that which answereth to, or goeth beyond, all sacrifices. ‘The sacrifices of God are a broken spirit.’

The demonstration of this is plain: for that heart God will not despise it. ‘A broken and a contrite heart, O God, thou wilt not despise.’ Whence I draw this conclusion: That a spirit rightly broken, a heart truly contrite, is to God an excellent thing. That is, a thing that goeth beyond all external duties whatever; for that is intended by this saying, The sacrifices, because it answereth to all sacrifices which we can offer to God; yea it serveth in the room of all: all our sacrifices without this are nothing; this alone is all.

There are four things that are very acceptable to God. The

First is The sacrifice of the body of Christ for our sins. Of this you read (Heb 10) for there you have it preferred to all burnt-offerings and sacrifices; it is this that pleaseth God; it is this that sanctifieth, and so setteth the people acceptable in the sight of God.

Second. Unfeigned love to God is counted better than all sacrifices, or external parts of worship. ‘And to love him [the Lord thy God] with all the heart, and with all the understanding, and with all the soul, and with all the strength, and to love his neighbour as himself, is more than all whole burnt-offerings and sacrifices’ (Mark 12:33).

Third. To walk holily and humbly, and obediently, towards and before God, is another. Hath the Lord as great delight in burnt-offerings and sacrifices, as in obeying the voice of the Lord?—‘Behold, to obey is better than sacrifice; and to hearken than the fat of rams’ (Micah 6:6-8; 1 Sam 15:22).

Fourth. And this in our text is the fourth: ‘The sacrifices of God are a broken spirit: a broken and a contrite heart, O God, thou wilt not despise.’

But note by the way, that this broken, this broken and contrite heart, is thus excellent only to God: ‘O God,’ saith he, ‘THOU wilt not despise it.’ By which is implied, the world have not this esteem or respect for such a heart, or for one that is of a broken and a contrite spirit. No, no, a man, a woman, that is blessed with a broken heart, is so far off from getting by that esteem with the world, that they are but burdens and trouble houses wherever they are or go. Such people carry with them molestation and disquietment: they are in carnal families as David was to the king of Gath, troublers of the house (1 Sam 21).

Their sighs, their tears, their day and night groans, their cries and prayers, and solitary carriages, put all the carnal family out of order.[1] Hence you have them brow-beaten by some, contemned by others, yea, and their company fled from and deserted by others. But mark the text, ‘A broken and a contrite heart, O God, thou wilt not despise,’ but rather accept; for not to despise is with God to esteem and set a high price upon.