“Offerings to God are a broken spirit…” (Psalms 51:19). Zavdi ben Levi, Rabbi Yosei ben Petras, and the Rabbis, one said: David said before the Holy One blessed be He: ‘I overcame my inclination and repented before You. If You accept me in repentance, I know that Solomon my son will stand and build the Temple, build the altar, and burn all the offerings in the Torah upon it,’ based on this verse: “Offerings to God are a broken spirit.”
Another said: From where is it derived that one who repents, it is ascribed to him as though he ascended to Jerusalem, built the Temple, built the altar, and sacrificed all the offerings in the Torah upon it? It is from this verse: “Offerings to God are a broken spirit.” The Rabbis say: From where is it derived that one who passes before the ark7One who serves as a prayer leader. must mention the Temple service and the offerings, and bow [when he concludes] this blessing: Find favor, our God, rest in Zion, may Your children worship You?8This is a variation of the blessing “Find favor [retzei]” recited today in the Amida prayer.
There are some who sought to derive it from this: “Offerings to God are a broken spirit.” Rabbi Abba bar Yudan said: Everything that the Holy One blessed be He deemed unfit in an animal He deemed fit in a person. He deemed unfit in an animal: “Blind, broken, maimed, or with a wart” (Leviticus 22:22), but He deemed fit in a person: “A broken and crushed heart” (Psalms 51:19). Rabbi Alexandri said: The layman, if he uses broken utensils, it is demeaning for him.
But the vessels of the Holy One blessed be He are broken, as it is stated: “The Lord is near to the brokenhearted” (Psalms 34:19); “He heals the brokenhearted” (Psalms 147:3); “[I dwell in the high and holy place, with] the downtrodden and the humble” (Isaiah 57:15); “Offerings to God are a broken spirit.” “A broken…heart,” Rabbi Abba bar Yudan in the name of Rabbi Yuda bar Rabbi Simon: This is analogous to a king who was walking in the wilderness and his friend came and gave him a tribute of one basket of figs and one barrel of wine.
He said to him: ‘Is this a great tribute?’ He said to him: ‘My lord, the king, I have given you a provisional tribute, but when you enter your palace, you will see how much tribute I will give you.’ So too, the Holy One blessed be He said to Israel: “This is the law of the burnt offering: It is the burnt offering” (Leviticus 6:2). They said before Him: ‘Master of the universe, we have sacrificed before You provisionally, but when You show favor “with Your will to Zion; build the walls of Jerusalem, then You will delight in righteous sacrifices, in burnt offerings and whole burnt offerings”’ (Psalms 51:20–21).