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An ox or bullock that hath horns and hoofs - Oxen offered in sacrifice had their horns and hoofs gilded; and the psalmist might mention these parts of the victim more particularly, because they were more conspicuous. Others think that full-grown animals are intended, those that had perfect horns, in opposition to calves or steers. I think the first the preferable sense; for the horns, etc., of consecrated animals are thus ornamented in the east to the present day.

This also shall please the Lord - This will be more acceptable to the Lord.

Better than an ox or bullock that hath horns and hoofs - Better than a burnt sacrifice - horns, and hoofs, and all. The original here is, “horning and hoofing;” that is, an ox whose horns were fully grown, and whose hoofs were compact and solid; a perfect animal in its kind, offered whole on the altar. The psalmist does not say that such an offering would “not” be acceptable to the Lord, but that the offering of the heart - the sacrifice of praise - would be “more” acceptable than any such offering in itself considered. This sentiment accords with the common language of the Old Testament. See the notes at Psalm 40:6-8. Compare Psalm 51:16-17; 1 Samuel 15:22.

The psalmist concludes the psalm with holy joy and praise, which he began with complaints of his grief. It is a great comfort to us, that humble and thankful praises are more pleasing to God than the most costly, pompous sacrifices. The humble shall look to him, and be glad; those that seek him through Christ shall live and be comforted. God will do great things for the gospel church, in which let all who wish well to it rejoice. A seed shall serve him on earth, and his servants shall inherit his heavenly kingdom. Those that love his name shall dwell before him for ever. He that spared not his own Son, but delivered him up for us all, how shall he not with him also freely give us all things? Arise, thou great Restorer of the ancient places to dwell in, and turn away ungodliness from thy people.