Mazmur 40:6

40:6 Receiving sacrifices and offerings are not your primary concern. ¹ 

You make that quite clear to me! ² 

You do not ask for burnt sacrifices and sin offerings.

Mazmur 89:6

89:6 For who in the skies can compare to the Lord?

Who is like the Lord among the heavenly beings, ³ 

[40:6]  ¹ tn Heb “sacrifice and offering you do not desire.” The statement is exaggerated for the sake of emphasis (see Ps 51:16 as well). God is pleased with sacrifices, but his first priority is obedience and loyalty (see 1 Sam 15:22). Sacrifices and offerings apart from genuine allegiance are meaningless (see Isa 1:11-20).

[40:6]  ² tn Heb “ears you hollowed out for me.” The meaning of this odd expression is debated (this is the only collocation of “hollowed out” and “ears” in the OT). It may have been an idiomatic expression referring to making a point clear to a listener. The LXX has “but a body you have prepared for me,” a reading which is followed in Heb 10:5.

[89:6]  ³ tn Heb “sons of gods”; or “sons of God.” Though אֵלִים (’elim) is vocalized as a plural form (“gods”) in the Hebrew text, it is likely that the final mem (ם) is actually enclitic rather than a plural marker. In this case one may read “God.” Some, following a Qumran text and the LXX, also propose the phrase occurred in the original text of Deut 32:8. The phrase בְנֵי אֵלִים (vÿney ’elim, “sons of gods” or “sons of God”) occurs only here and in Ps 29:1. Since the “sons of gods/God” are here associated with “the assembly of the holy ones” and “council of the holy ones,” the heavenly assembly (comprised of so-called “angels” and other supernatural beings) appears to be in view. See Job 5:1; 15:15 and Zech 14:5, where these supernatural beings are referred to as “holy ones.” In Canaanite mythological texts the divine council of the high god El is called “the sons of El.” The OT apparently uses the Canaanite phrase, applying it to the supernatural beings that surround the Lord’s heavenly throne.