God uses broken things, and He starts with a broken heart. God doesn’t listen to the lips. He doesn’t measure a material sacrifice. He looks at the heart and say, “if your heart is broken, then I can cleanse it.” This is what repentance is all about
When David sinned, he could have brought all kinds of sacrifices. But they would not help pleased the Lord. God was waiting for the sacrifice of a broken heart. God looks at the heart, not the hand. He wants sincerity from the heart, not religious routine.
A broken heart is not remorse, nor is it regret. It is repentance, a turning away from sin. Bring to Him the sacrifice of a contrite heart.