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 lips — i.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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