Charles H. Spurgeon on Psalms 147:10

He delighteth not in the strength of the horse. Not to great and strong animals doth the Creator in any measure direct his special thought; but in lesser living things he has equal pleasure. If man could act the Creator's part, he would take peculiar delight in producing noble quadrupeds like horses, whose strength and speed would reflect honour upon their maker; but Jehovah has no such feeling; lie cares as much for helpless birds in the nest as for the war horse in the pride of its power. He taketh not pleasure in the legs of a man. These are the athlete's glory, but God hath no pleasure in them. Not the capacities of the creature, but rather its weakness and necessity, win the regard of our God. Monarchs trust in their cavalry and infantry; but the King of kings exults not in the hosts of his creatures as though they could lend power to him. Physical or material greatness and power are of no account with Jehovah; he has respect to other and more precious qualities. Men who boast in fight the valour of gigantic might, will not find themselves the favourites of God: though earthly princes may feast their eyes upon their Joabs and their Abners, their Abishais and Asahels, the Lord of hosts has no pleasure in mere bone and muscle. Sinews and thews are of small account, either in horses or in men, with Him who is a spirit, and delights most in spiritual things. The expression of the text may be viewed as including all creature power, even of a mental or moral kind. God does not take pleasure in us because of our attainments, or potentialities: he respects character rather than capacity.