(9) Then said he, Lo, I come.--Rather, then hath he said, Lo, I am come to do Thy will. The words "O God" are not in the true text, but have been accidentally repeated from Hebrews 10:7.

He taketh away the first, that he may establish the second.--It is important to inquire how this is done, first in the case of the writer of the psalm, then as the words are used of Jesus. David, perceiving that that which God seeks is the subjection of man's will, refuses to rest in the sacrifices of the law. No one will think that burnt offering or gift or sacrifice for sin was henceforth at an end for him: the confession of his iniquities (Hebrews 10:12) implied a recourse to the appointed means of approach to God: even the sacrifices themselves were taken up into the service of obedience. But to the symbols shall be added the consecration and the sacrifice of praise (Psalm 50:23) which they typified. The application to the Saviour must be interpreted by this context. In making these words His own, He declares the sacrifices of the law to be in themselves without virtue; Jehovah seeks them not from Him, but, having prepared a human body for Him, seeks only the fulfilment of His will. But included in that will of God was Christ's offering of Himself for the world; and, on the other hand, it was His perfect surrender of Himself that gave completeness to that offering. His death was at once the antitype of the sacrifice for sin and the consummation of the words, "I am come to do Thy will, O God." Hence, in saying, "Lo, I am come to do Thy will" (that which God has really willed), He taketh away the sacrifices of slain animals that He may establish the doing of God's will. That such sacrifices as were formerly offered are no longer according to God's pleasure follows as an inference from this.

10:1-10 The apostle having shown that the tabernacle, and ordinances of the covenant of Sinai, were only emblems and types of the gospel, concludes that the sacrifices the high priests offered continually, could not make the worshippers perfect, with respect to pardon, and the purifying of their consciences. But when God manifested in the flesh, became the sacrifice, and his death upon the accursed tree the ransom, then the Sufferer being of infinite worth, his free-will sufferings were of infinite value. The atoning sacrifice must be one capable of consenting, and must of his own will place himself in the sinner's stead: Christ did so. The fountain of all that Christ has done for his people, is the sovereign will and grace of God. The righteousness brought in, and the sacrifice once offered by Christ, are of eternal power, and his salvation shall never be done away. They are of power to make all the comers thereunto perfect; they derive from the atoning blood, strength and motives for obedience, and inward comfort.Then said he, lo, I come to do thy will, O God,.... See Gill on Hebrews 10:7.

he taketh away the first, that he may establish the second; the sense is, either that God has taken away, and abolished the law, that he might establish the Gospel; or he has caused the first covenant to vanish away, that place might be found for the second, or new covenant; or he has changed and abrogated the priesthood of Aaron, that he might confirm the unchangeable priesthood of Christ; or rather he has taken away that which was first spoken of in the above citation, namely, sacrifice, offering, burnt offerings, and sin offerings; these he has removed and rejected as insignificant and useless, that he might establish what is mentioned in the second place; namely, the will of God, which is no other than the sacrifice of Christ, offered up according to the will of God, and by which his will is done.