Say unto him. — This putting of words into the lips of penitents and others is found in Psalms 66:3; Isaiah 48:20; Jeremiah 31:7. In the latter part of the verse render, Accept of good, and we will render as calves (or sacrificial offering) our lipsi.e., the words of true repentance which we take with us shall be our offerings in place of calves. (Comp. Psalms 51:17.)

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