The prayer for help seems to be offered at the time of the evening sacrifice in the Temple (verse 2b). The psalmist is insistent in his plea: make haste to me! that is, “help me now!” (verse 1; see 38.22a; 70.1b, 5b; 71.12b).

Incense was a fine powder, ground from various spices, which was burned either alone or together with animal sacrifices, and which produced a pleasant odor. Good News Translation “Receive” in verse 2a (Revised Standard Version Let … be counted as) translates a verb meaning “to establish, make firm”; the Hebrew “may my prayer be established” is a way of asking Yahweh to consider the prayer as incense, as a sacrifice. See New Jerusalem Bible “Take my prayer as an offering of incense.” Revised Standard Version before thee translates “before your face,” which probably implies the Temple as the place where the psalmist was praying. Traduction œcuménique de la Bible translates “May my prayer be the incense that is placed before you,” and Bible en français courant “May my prayer rise straight up toward you, like the smoke of the incense.” The uplifted hands were the position of prayer (see 28.2). It is not certain whether the language of verse 2 means the psalmist was substituting his prayer for the sacrifice he should have offered; certainly this seems to be implied (see Taylor, Toombs). The evening (that is, 3:00 p.m.) was one of the regular times for the offering of sacrifice (see Exo 29.39-41).

In some languages “Receive my prayer” may have to be recast to say “Accept the words of my prayer.” In languages in which fragrant burning material is not associated with liturgical prayer, it will usually be necessary to formulate a descriptive phrase; for example, “like sweet-smelling smoke” or “like a fragrant odor.” The lifting up of my hands may require clarification as to purpose; for example, “my hands which I raise as I pray.” In some languages verse 2 may then read “Accept the words I pray the way you accept the sweet-smelling odor; accept my hands raised in prayer the way you accept the evening sacrifice.”

Quoted with permission from Bratcher, Robert G. and Reyburn, William D. A Handbook on the Book of Psalms. (UBS Helps for Translators). New York: UBS, 1991. For this and other handbooks for translators see here .