Therefore, when He comes into the world, He says, “Sacrifice and offering You have not desired, but a body You have prepared for Me; in whole burnt offerings and sacrifices for sin You have taken no pleasure. Then I said, ‘Behold I have come (In the scroll of the book it is written of Me) to do Your will, O God.’”
(Hebrews 10:5–7, NASB)
It is pure speculation to assert these were the last words of Christ before He became a baby in the womb of Mary. But they may have been! In Psalm 40:6–7, which the writer of Hebrews quotes here, David shows profound theological insight into the heart of God. He recognized that God was not satisfied with rituals and religious exercises like sacrifices and meal offerings; what God desires is a life that is completely dedicated to obey and serve Him. David knew that it was his personal responsibility to submit totally to God.
As David’s greater son the Lord Jesus ultimately fulfilled this model. God’s will was fully accomplished by the Lord Jesus Christ when He took on human form and completely obeyed the Lord’s good pleasure, finally to die on the cross and to be resurrected.
The writer to the Hebrews adds that the Old Testament sacrificial system was replaced by Christ’s offering of Himself once for all (Hebrews 10:10). Bloody and nonbloody sacrifices no longer were necessary. A better system has taken their place because in Christ sins are paid for in full. That is why Hebrews 10:12 says He “sat down” and He is now waiting to reign (v. 13). Praise God!