מדרש אויף תהילים 34:19

“Offerings to God are a broken spirit…” (Psalms 51:19). Zavdi ben Levi, Rabbi Yosei ben Petras, and the Rabbis, one said: David said before the Holy One blessed be He: ‘I overcame my inclination and repented before You. If You accept me in repentance, I know that Solomon my son will stand and build the Temple, build the altar, and burn all the offerings in the Torah upon it,’ based on this verse: “Offerings to God are a broken spirit.” Another said: From where is it derived that one who repents, it is ascribed to him as though he ascended to Jerusalem, built the Temple, built the altar, and sacrificed all the offerings in the Torah upon it? It is from this verse: “Offerings to God are a broken spirit.” The Rabbis say: From where is it derived that one who passes before the ark⁷One who serves as a prayer leader. must mention the Temple service and the offerings, and bow [when he concludes] this blessing: Find favor, our God, rest in Zion, may Your children worship You?⁸This is a variation of the blessing “Find favor [retzei]” recited today in the Amida prayer. There are some who sought to derive it from this: “Offerings to God are a broken spirit.” Rabbi Abba bar Yudan said: Everything that the Holy One blessed be He deemed unfit in an animal He deemed fit in a person. He deemed unfit in an animal: “Blind, broken, maimed, or with a wart” (Leviticus 22:22), but He deemed fit in a person: “A broken and crushed heart” (Psalms 51:19).
Rabbi Alexandri said: The layman, if he uses broken utensils, it is demeaning for him. But the vessels of the Holy One blessed be He are broken, as it is stated: “The Lord is near to the brokenhearted” (Psalms 34:19); “He heals the brokenhearted” (Psalms 147:3); “[I dwell in the high and holy place, with] the downtrodden and the humble” (Isaiah 57:15); “Offerings to God are a broken spirit.”
“A broken…heart,” Rabbi Abba bar Yudan in the name of Rabbi Yuda bar Rabbi Simon: This is analogous to a king who was walking in the wilderness and his friend came and gave him a tribute of one basket of figs and one barrel of wine. He said to him: ‘Is this a great tribute?’ He said to him: ‘My lord, the king, I have given you a provisional tribute, but when you enter your palace, you will see how much tribute I will give you.’ So too, the Holy One blessed be He said to Israel: “This is the law of the burnt offering: It is the burnt offering” (Leviticus 6:2). They said before Him: ‘Master of the universe, we have sacrificed before You provisionally, but when You show favor “with Your will to Zion; build the walls of Jerusalem, then You will delight in righteous sacrifices, in burnt offerings and whole burnt offerings”’ (Psalms 51:20–21).

Chapter 19: Torah [1] And the Lord appeared to him in the plains of Mamre (Genesis 18:1), which means, "So said the Lord, 'The heavens are My throne, and so on, and all these things My hand has made'" (Isaiah 66:1). [Abraham] saw glory, he saw might, and as it were, he was occupied with whom [God is], and to this one I will look, to the poor and afflicted spirit, and the one who trembles at My words (Isaiah 66:2). Who is this one who trembles at the word of God? This is Abraham, as it is said, "In the very same day, Abraham was circumcised" (Genesis 17:26). Immediately [after his circumcision], "And the Lord appeared to him." From where do we know that the Scripture speaks about Abraham here? For it is written after this, "Slaughtering a bull, he struck a man" (Isaiah 66:3), and it is written, "And Abraham ran to the herd" (Genesis 18:7). "He struck a man" (Isaiah 66:3), that is, he killed Nimrod. "Slaughtering the sheep" (Isaiah 66:3) [refers to] when did Moses offer Isaac [as a sacrifice]? As it is said, "God will provide for Himself the sheep for a burnt offering, my son" (Genesis 22:8) Alternatively, "The heavens are My throne" - our sages said that this is found in seven places [in the Bible], where God compares Himself to lowly creatures. -(1) "For the Lord your God is the God of gods" (Deuteronomy 10:17). [This teaches that] He sees might, and He is occupied with the one who does justice for the orphan and widow, and so on. -(2) "For high and low, He sees" (Psalms 138:6). -(3) "So said the lofty and exalted One" (Isaiah 57:15), "and to revive the spirit of the lowly" (Isaiah 57:15). -(4) "Sing to God, chant His name, cast up a road for Him who rides through the deserts" (Psalms 68:5), and it is written, "Father of orphans and judge of widows" (Psalms 68:6). -(5) "The Lord is close to the broken-hearten" (Psalms 34:19). -(6) "So said the Lord, 'The heavens are My throne, and so on, and to this one I will look, to the poor and afflicted spirit, and the one who trembles at My words'" (Isaiah 66:1-2).

[2] Another explanation According to our father Jacob, he exclaimed and said, "Greatly have I been afflicted from my youth, let Israel now say" (Psalms 129:1). The Holy One, blessed be He, responded and said, "But in every trouble that entered upon you, was I not with you and saved you? I redeemed you from death in famine (Job 5:20), when Jacob saw that there was grain in Egypt and said, 'Why do you just keep looking at each other?' (Genesis 42:1), and in war from the hand of the sword (Job 5:20), when Esau came with four hundred men, "You will hide from the sword of the tongue" (Job 5:21). When did Jacob hear the words of Laban's sons, etc.? (Genesis 31:1), and "Do not be afraid of sudden terror, nor of trouble from the wicked when it comes" (Proverbs 3:25). When did the people of Shechem come and depart and a terror from God fell upon them? (Genesis 35:5), "You shall laugh at destruction and famine" (Job 5:22). When did he leave his father's house and Esau took his blessings from him? (It seems to be different opinions regarding the interpretation of the beginning of Parshat Vayetze) Nevertheless, the Holy One, blessed be He, did not abandon him, as it is written, "With my staff I crossed this Jordan, and now I have become two camps" (Genesis 32:11), "Do not be afraid of the beasts of the earth" (Job 5:22), for as long as he was a shepherd, not one of the animals touched the flock, as it is written, "I did not bring you animals torn by wild beasts" (Genesis 31:39). "For you have made a covenant with the stones of the field" (Job 5:23). When did he take stones from the place and set them up as a pillar? (Genesis 28:18). "And the wild beast of the field shall be at peace with thee" (Job 5:23), "And Esau ran to meet him" (Genesis 33:4), which is called a "Chayah" (wild animal), as it says, "Shout down the beast of the reeds" [(Yishmael, who is like a swine living among the reeds)] (Psalms 68:31). "And you will know that your tent is in peace" (Job 5:24), "When was it that Israel settled?" (Genesis 33:22), and what is written after that? "And the sons of Jacob were twelve" (Genesis 35:22). "And you will lie down, and none shall make you afraid" (Job 11:19), "And Israel shall dwell in safety, alone" (Deuteronomy 33:28), "Many faces have been humbled before you" (Job 40:14), "And many nations shall come" (Isaiah 2:3). The Holy One, blessed be He, said to Jacob: "After all these things that I have done for you, you will call me your adversary" (Hosea 12:14). Jacob also said, "Many have been my afflictions from my youth" (Psalms 129:1), and also said, "They have not prevailed against me" (Psalms 129:2). David said to him, "For all these things, I will give you praise," as it says, "Many are the afflictions of the righteous, but the Lord delivers him from them all" (Psalms 34:19).