Psalmów 146:3 Kabała: Reshit Chokhmah

And so it says in the Midrash (Midrash Vayikra Rabba 80:7) on the passuk of Tehillim (Tehillim 51:19), "זבחי אלהים רוח נשברה," [that the sacrifices to Hashem are a broken spirit], this is what it says. Rabbi Abba bar Marion says, "כל מה שפסל הקדוש ברוך הוא בבהמה הכשיר באדם," ["all that is passul ('invalid') to Hashem regarding animals is kasher ('kosher') to people."] "Passul in animals," includes, a broken bone, etc. (Vayikra 22:22). "Kosher for people," refers to a "לב נשבר ונדכה," a broken and crushed heart. Rabbi Alexsandri explained this -- "if one uses broken vessels, it is not sightly (it is ugly) for him (for a person)." However, for Hashem, for a vessel to be able to be used [by Him], it [needs to be] broken. As it says, קרוב ה' לנשברי לב, הרופא לשבורי לב (שם קמו, ג), את דכא ושפל רוח (ישעיה נז, טו), זבחי אלהים רוח נשברה לב נשבר (תהלים נא, יט), etc. [In other words, we live in an upside-down world. Everything that is broken to us (when we have a broken heart or a diminished ego), is considered complete to Hashem. It goes the other way too; many things that we might indulge in, or the act of indulgence itself is not seen as good to Hashem, as the act with desire or pleasure which is not for the sake of a mitzvah falls into klipah and impurity (see Ch 15 of Shaar haKedusha).]