John Gill's Exposition of the Whole Bible
Proverbs 27:9
Ointment and perfume rejoice the heart,.... Meaning not the holy anointing oil for sacred use, or the perfume or incense offered on the altar of incense; but common oil or ointment used at entertainments, poured on the heads of the guests; and incense in censing of rooms, which were very delightful, pleased the senses, and so exhilarated the heart;
so [doth] the sweetness of a man's friend by hearty counsel; so the sweet and pleasant words, the wise and cordial counsel of a man's friend, rejoice his heart; he takes it well, he is highly delighted with it; he receives it kindly, and pursues it to advantage: or "by counsel of soul" c, such as relates to the welfare of the soul here and hereafter; such is the counsel Christ gives, to buy of him gold tried in the fire, white raiment eye salve; and such as the Scriptures give, which, with the saints, are the men of their counsel, as they were David's; and which ministers of the Gospel give, who are therefore like ointment and perfume, "a sweet savour of life unto life": some render the words, and they will bear it, "so the sweetness of a man's friend, more than the counsel of his soul" d or than his own; that is, the sweet counsel of a friend is better than his own, and more rejoices his heart, and gives him more pleasure than that does; and this way go the Jewish commentators.
c מעצת נפש "a consilio animae", Montanus; "propter consilium animae", Pagninus, Gejerus, Michaelis. d "Magis quam consilium animae, sub. propriae", Vatablus, Baynus; "quam consilium proprium", Junius Tremellius, Mercerus, Amama.