Charles H. Spurgeon on Psalms 147:10

The two clauses of this verse are probably intended to describe cavalry and infantry, as forming the military strength of nations. It is not to those who trust in such resources that Jehovah shows favour, but to those who rely on his protection (Ps 147:11). —Annotated Paragraph Bible.

Verses 10-11. When a sinner is brought upon his knees, and becomes a suppliant, when as he is laid low by affliction, so he lieth low in prayer and supplication, then the Lord will be favourable to him, and show his delight in him. The Lord delighteth not in the strength of the horse: he taketh not pleasure in the legs of a man. No man is favoured by God because of his outward favour, because he hath a beautiful face, or strong, clean limbs; yea, not only hath the Lord no pleasure in any man's legs, but not in any man's brains, how reaching soever, not in any man's wit how quick soever, nor in any man's judgment how deep soever, nor in any man's tongue how eloquent or well spoken soever; but The Lord taketh pleasure in them that fear him, in those that hope in his mercy, in those that walk humbly with him, and call upon him...All the beauties and rarities both of persons and things are dull and flat, yea, wearisome and loathsome to God, in comparison of a gracious, honest, humble soul. Princes have their favourites (Job 33:26); they are favourable to some above many, either because they are beautiful and goodly persons, or because they are men of excellent speech, prudence and deportment. All godly men are God's favourites; he is favourable to them not only above many men in the world, but above all the men of this world, who have their portion in this life; and he therefore favours them, because they are the purchase of his Son and the workmanship of his Spirit, convincing them of, and humbling them for, their sins, as also creating them after God in righteousness and true holiness. Such shall be his favourites. —Joseph Caryl.