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Matthew Henry's Commentary – Verse 108
Verse 108

Two things we are here taught to pray for, in reference to our religious performances:—1. Acceptance of them. This we must aim at in all we do in religion, that, whether present or absent, we may be accepted of the Lord. What David here earnestly prays for the acceptance of are the free-will-offerings, not of his purse, but of his mouth, his prayers and praises. The calves of our lips (Hos. 14:2), the fruit of our lips (Heb. 13:15), these are the spiritual offerings which all Christians, as spiritual priests, must offer to God; and they must be free-will-offerings, for we must offer them abundantly and cheerfully, and it is this willing mind that is accepted. The more there is of freeness and willingness in the service of God the more pleasing it is to him. 2. Assistance in them: Teach me thy judgments. We cannot offer any thing to God which we have reason to think he will accept of, but what he is pleased to instruct us in the doing of; and we must be as earnest for the grace of God in us as for the favour of God towards us.