Psalm 51: 14-19 (Psalm 51: 1-6; Psalm 51: 7-13)
14Deliver me from bloodguiltiness, O God,
O God of my salvation,
and my tongue will sing aloud of your righteousness.
15O Lord, open my lips,
and my mouth will declare your praise.
16 For you will not delight in sacrifice, or I would give it;
you will not be pleased with a burnt offering.
17The sacrifices of God are a broken spirit;
a broken and contrite heart, O God, you will not despise.
18 Do good to Zion in your good pleasure;
build up the walls of Jerusalem;
19then will you delight in right sacrifices,
in burnt offerings and whole burnt offerings;
then bulls will be offered on your altar.
Guilt had closed his lips, had gone near to stop the mouth of prayer;
he could not for shame,
he could not for fear,
come into the presence of that God whom he knew he had offended,
much less speak to him his heart condemned him,
and therefore he had little confidence towards God.
It is a sharp work wrought there, no less than the breaking of the heart;
not in despair (as we say, when a man is undone, His heart is broken),
but in necessary humiliation and sorrow for sin.
It is a heart breaking with itself, and breaking from its sin;
it is a heart pliable to the world of God, and patient under the rod of God,
a heart subdued and brought into obedience;
it is a heart that is tender, like Josiah’s and trembles at God’s word.
The breaking of our hearts for sin is a sacrifice of acknowledgment,
a sacrifice of God, for to him it is offered up.
It is not the pampering of our flesh, but the mortifying of it, that God will accept.
The sacrifice was bound, was bled, was burnt;
so the penitent heart is bound by convictions,
bleeds in contrition, and then burns in holy zeal against sin and for God.
Matthew Henry, Commentary on the Whole Bible, Psalm LI, vs. 14-19, highlights (these were taken from my reading and underlining of key concepts on November 24, 1987)