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Psalms 40:6-19.40.8 Old Testament Quotes in the New Testament - The author of the book of Hebrews quotes from Psalms 40:6-19.40.8:
Hebrews 10:5-58.10.10, “Wherefore when he cometh into the world, he saith, Sacrifice and offering thou wouldest not, but a body hast thou prepared me: In burnt offerings and sacrifices for sin thou hast had no pleasure. Then said I, Lo, I come (in the volume of the book it is written of me,) to do thy will, O God. Above when he said, Sacrifice and offering and burnt offerings and offering for sin thou wouldest not, neither hadst pleasure therein; which are offered by the law; Then said he, Lo, I come to do thy will, O God. He taketh away the first, that he may establish the second. By the which will we are sanctified through the offering of the body of Jesus Christ once for all.”
Psalms 40:17 But I am poor and needy; yet the Lord thinketh upon me: thou art my help and my deliverer; make no tarrying, O my God.
Psalms 40:17 “But I am poor and needy” Comments - The statement, “I am poor and needy” is spoken by King David, a man who has wealth and much provision. Thus, he is referring to his inner man in need of God (Matthew 5:3).
Matthew 5:3, “Blessed are the poor in spirit: for theirs is the kingdom of heaven.”
Tommy Tenny gives the illustration of why God responds to the poor and needy. He says that when he would come home from work, his little girls would want him to play with them and watch their tricks that they had learned as school. Sometimes, though, he preferred to sit in his sofa and rest, not really being impressed by their skills, in the sense that it was child-like tricks that any adult could perform; but when he heard one of his children cry in need, when they had fallen, or were hurt, he instantly leaped out of his sofa, completely unconcerned about his own tiredness, and ran as swiftly as he could to their aid. Tenny explains that God is not impressed with our best performances. They do not move the heart of God. It is the heart that comes to God with a desperate need that moves God to action. David knew this well as he has learned to find God’s help in his times of need. 
 Tommy Tenny, interviewed on Praise the Lord, on Trinity Broadcasting Network (Santa Ana, California, July 16, 2002), television program.
Psalms 40:17 “yet the Lord thinketh upon me” Comments - There is not a moment that the Lord does not think about us, for He cares for us. Note these words from Frances J. Roberts:
“There is never a day, there is never an hour, there is never a moment when you are outside My thought. As David said, ‘Thou Lord thinkest on me’. Ye also can say this as surely as could David. Ye are no less dear to My heart, and I am equally concerned.” 
 Frances J. Roberts, Come Away My Beloved (Ojai, California: King’s Farspan, Inc., 1973), 60.
Psalms 40:13-19.40.17 Comments - Psalms 40:13-19.40.17 is almost the same as Psalms 70:1-19.70.5.
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Everett, Gary H. "Commentary on Psalms 40". Everett's Study Notes on the Holy Scriptures. https://www.studylight.org/
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