Musar do Izajasza 57:15

And you will also find [another] big and great benefit in breaking desire: For he will reveal his true heart and goodly desire for repentance. As he is disgusted by the nature that caused him to sin. And through this, he will become acceptable to God, may He be blessed, and find favor in His eyes. And it is accordingly written (Psalms 51:19), "True sacrifice to God is a contrite spirit; God, You will not despise a contrite and crushed heart." The contrite spirit is a lowly and submissive spirit; and a broken heart is [speaking] about the breaking of physical desire - for desire is placed into the heart, as it is stated (Psalms 21:3), "You have granted him the desire of his heart." And this verse (51:19) is stated in the psalm of repentance. And from its stating, "You will not despise a contrite and crushed heart," we learn that a penitent becomes acceptable to God, through the breaking of his physical desire, and that this is from the principles of repentance. And it is also stated about the matter of repentance (Isaiah 57:15), "reviving the spirits of the lowly, reviving the hearts of the contrite."

Modesty is a ladder by which one ascends to the ways of the Holy One, Blessed be He, as it is said: "He guides the humble in justice and He teaches the humble His way" (Ps. 25:9). Through humility he attains the reverence of God, Blessed be He, as it is said: "The reward of humility is fear" (Prov. 22:4). The Shekinah dwells on the humble as it is said : "I dwell… with him that is of a contrite and humble spirit" (Is. 57:15). The Holy One, Blessed be He, ignored all the high mountains and hills and inclined His Spirit to Mount Sinai and descended to this lowly mountain. And it is written: "Awake and sing, ye that dwell in the dust — for thy dew is as the dew of light" (Is. 26:19). He that lives in the dust in his earthy life will live in the world to come.

We find a dispute concerning the meaning of Isaiah 57,15: ואת דכא ושפל רוח, usually translated as "with the contrite and the lowly in spirit." In Sotah 5a Rav Huna understands the verse to mean that the דכא is in the company of G–d, i.e. G–d elevates him to His level, whereas Rav Chisda understands it to mean that G–d lowers Himself to the level of the contrite and lowly spirit. The Talmud feels that the interpretation of Rav Chisda has more to commend it, seeing that G–d lowered Himself to the low mountain of Sinai when He gave the Torah to the Jewish people. He spurned the option of raising Mount Sinai to greater heights. I believe that we can understand the two opinions expressed here as being complementary; there is no dispute at all. In our present world G–d lowers Himself to the lowly in spirit. In the World to Come, G–d elevates the people who practiced humility in this world to His lofty level. When the Talmud described the opinion of Rav Chisda as more logical, the meaning is that on the basis of past experience this has been G–d's practice.