Psalms 40:6

The psalmist, being struck with amazement at the wonderful works that God had done for his people, is strangely carried out here to foretel that work of wonder which excels all the rest and is the foundation and fountain of all, that of our redemption by our Lord Jesus Christ. God's thoughts, which were to us-ward concerning that work, were the most curious, the most copious, the most gracious, and therefore to be most admired. This paragraph is quoted by the apostle (Heb 10:5, etc.) and applied to Christ and his undertaking for us. As in the institutions, so in the devotions, of the Old Testament saints were aware of; and, when the apostle would show us the Redeemer's voluntary undertaking of his work, he does not fetch his account out of the book of God's secret counsels, which belong not to us, but from the things revealed. Observe, I. The utter insufficiency of the legal sacrifices to atone for sin in order to our peace with God and our happiness in him: Sacrifice and offering thou didst not desire; thou wouldst not have the Redeemer to offer them. Something he must have to offer, but not these (Heb 8:3); therefore he must not be of the house of Aaron, Heb 7:14. Or, In the days of the Messiah burnt-offering and sin-offering will be no longer required, but all those ceremonial institutions will be abolished. But that is not all: even while the law concerning them was in full force it might be said, God did not desire them, nor accept them, for their own sake. They could not take away the guilt of sin by satisfying God's justice. The life of a sheep, which is so much inferior in value to that of a man (Mat 12:12), could not pretend to be an equivalent, much less an expedient to preserve the honour of God's government and laws and repair the injury done to that honour…

40:6 The Lord delights in the attitude and character of the person making an offering more than in the offering itself. • Now that you have made me listen, I finally understand: Greek text reads You have given me a body. In Heb 10:5-7, the writer quotes from the Greek version of Ps 40:6-8. He casts the words as something Jesus said as he left heaven and came into the world.