True repair and repentance do not rely on outward rituals, but demand a profound internal transformation. The highest offering a person can present to God is not a physical object, but sincere humility and a shattered ego. The primary approach among commentators is that the most authentic and desired offerings to God are not physical animals brought to an altar, but rather a broken spirit, which represents true internal submission [רד״ק, מצודת דוד, ביאור שטיינזלץ]. In fact, the very act of repentance is viewed as the equivalent of offering sacrifices [אבן עזרא].
There is a significant difference in value between an external action and an internal state. A person who brings a physical offering to the Temple receives reward only for that specific act. However, someone who approaches God with a lowly mind and a broken spirit is credited as if they had offered every possible type of sacrifice [תורה תמימה]. The fundamental purpose of any external sacrifice is simply to awaken this internal sense of brokenness [אלשיך]. If a person offers a physical gift but their heart remains stubborn, the offering is despised by God. On the other hand, even if a person has no physical sacrifice to give, God will never reject a truly broken heart [רד״ק].
When exploring the forces of the human soul, a clear distinction is made between the spirit and the heart. The spirit represents a person's inner world, the place where thoughts are formed. Breaking the spirit means carefully directing one's thoughts exclusively toward wisdom and the reverence of God. The heart, by contrast, is viewed as the external vessel that holds human desires and the inclination to do wrong. Breaking the heart is achieved through fasting and submission, which actively eliminate the craving to sin [מלבי״ם]. Another perspective suggests that the heart experiences a double breaking, being both broken and crushed, which serves to compensate for and complete the initial breaking of the spirit [אלשיך].
The ultimate result of this complete submission is a divine promise. God will never despise or reject the prayer of a truly humble person [תורה תמימה]. It was precisely from this place of profound internal brokenness that the psalmist earned the merit to once again prophesy about the future redemption [מאירי].