Charles H. Spurgeon on Psalms 51:17

The sacrifices of God are a broken spirit. All sacrifices are presented to thee in one, by the man whose broken heart presents the Saviour's merit to thee. When the heart mourns for sin, thou art better pleased than when the bullock bleeds beneath the axe. "A broken heart" is an expression implying deep sorrow, embittering the very life; it carries in it the idea of all but killing anguish in that region which is so vital as to be the very source of life. So excellent is a spirit humbled and mourning for sin, that it is not only a sacrifice, but it has a plurality of excellences, and is preeminently God's sacrifices. A broken and a contrite heart, O God, thou wilt not despise. A heart crushed is a fragrant heart. Men contemn those who are contemptible in their own eyes, but the Lord seeth not as man seeth. He despises what men esteem, and values that which they despise. Never yet has God spurned a lowly, weeping penitent, and never will he while God is love, and while Jesus is called the man who receiveth sinners. Bullocks and rams he desires not, but contrite hearts he seeks after; yea, but one of them is better to him than all the varied offerings of the old Jewish sanctuary.