When You Are Down To Nothing He's Up To Something.

The sacrifices of God are a broken spirit. See here, What the good work is that is wrought in every true penitent--a broken spirit, a broken and a contrite heart. It is a work wrought upon the heart that is it that God looks at, and requires, in all religious exercises, particularly in the exercises of repentance. 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 word 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. Oh that there were such a heart in us!

How graciously God is pleased to accept of this. It is the sacrifices of God, not one, but many it is instead of all burnt-offering and sacrifice. The breaking of Christ's body for sin is the only sacrifice of atonement, for no sacrifice but that could take away sin but the breaking of our hearts for sin is a sacrifice of acknowledgment, a sacrifice of God, for to him it is offered up he requires it, he prepares it (he provides this lamb for a burnt-offering), and he will accept of it. That which pleased God was not the feeding of a beast, and making much of it, but killing it so 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. The sacrifice was offered upon the altar that sanctified the gift so the broken heart is acceptable to God only through Jesus Christ there is no true repentance without faith in him and this is the sacrifice which he will not despise. Men despise that which is broken, but God will not. He despised the sacrifice of torn and broken beasts, but he will not despise that of a torn and broken heart. He will not overlook it he will not refuse or reject it though it make God no satisfaction for the wrong done him by sin, yet he does not despise it. The proud Pharisee despised the broken-hearted publican, and he thought very meanly of himself but God did not despise him. More is implied than is expressed the great God overlooks heaven and earth, to look with favour upon a broken and contrite heart, Isaiah 66:1; Isaiah 57:15. - Matthew Henry