The prayer ends with a recognition of the kind of sacrifice that God approves of; God does not want dead animals burned on the altar or other ritual sacrifices. In a typical way of speaking, the psalmist is not (as it might appear) saying that God wants all sacrifices to cease; he is saying that God prefers the proper attitude which the offering of sacrifices should express and represent (see similar sentiments in 50.8-9). For a discussion of sacrifice and burnt offering, see 40.6. Here also, the translator should faithfully represent the meaning of the text. Good News Translation has tried to make the meaning clear by placing “or I would offer them” at the close of the first line instead of connecting it with the second line, as Revised Standard Version does (were I to give …).

In verse 17a the Hebrew text is “The sacrifices of God,” which Revised Standard Version represents by The sacrifice acceptable to God; also New Jerusalem Bible “True sacrifice to God.” New International Version “The sacrifices of God (are a broken spirit)” is a most unnatural statement. Dahood takes the word for “God,” ʾelohim, here as a superlative, “the finest sacrifices.” By a change of the final vowel of the Hebrew word the meaning becomes “My sacrifice, O God” (Good News Translation, Bible en français courant, New English Bible).16-17 Hebrew Old Testament Text Project stays with the Masoretic text (“A” decision), “God’s sacrifices”; in the context “God’s sacrifices are a broken spirit” means “the sacrifices God requires (or, desires) are a broken spirit.”

God wants a broken spirit; a broken and contrite heart, that is, expressions of repentance and humility before the Almighty. In many languages it is not possible to speak of a spirit as being “humble,” much less broken. In this context it will frequently be necessary to avoid the word spirit, which would mean a kind of inferior, nonphysical being, and say “humble heart.” The concept “humble” is sometimes expressed idiomatically as “not making oneself to appear big,” or “having a low heart,” or “one who speaks softly.” In some languages it will be unnatural to follow the Hebrew pattern, which uses a negative to affirm a previous statement. In this way thou wilt not despise is more naturally shifted to a positive statement; for example, “O God, you will gladly accept a broken and contrite heart.” A broken and contrite heart refers to a person who is genuinely sad and repentant for his sin. And so the second half of verse 17 may be rendered, for example, “O God, you will gladly accept a person who is sorry for his sin and has repented.”

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 .