Charles H. Spurgeon on Psalms 147:2

The Lord doth build up Jerusalem, etc. If this Psalm were written on occasion of the return from Babylon, and the rebuilding of the earthly city, the ideas are to be transferred, as in other Psalms of the same kind, to a more important restoration from a much worse captivity, and to the building up of the church under the gospel, when Christ "gathered together in one the children of God that were scattered abroad" (Joh 11:52); that is, in the words of our Psalm, he gathered together the outcasts of Israel. So shall he again, at the resurrection, "gather together his elect from the four winds" (Mt 24:31), and "build up a Jerusalem", in which they shall serve and praise him for ever. —George Horne.