then hath he said, Lo, I am come to do thy will. He taketh away the first, that he may establish the second.
Then said he, Lo, I come to do thy will, O God. He taketh away the first, that he may establish the second. (d) That is, the sacrifices, to establish the second, that is, the will of God.
Then said he--"At that time (namely, when speaking by David's mouth in the fortieth Psalm) He hath said." The rejection of the legal sacrifices involves, as its concomitant, the voluntary offer of Jesus to make the self-sacrifice with which God is well pleased (for, indeed, it was God's own "will" that He came to do in offering it: so that this sacrifice could not but be well pleasing to God).
Then said he, lo, I come to do thy will, O God,.... See Gill on Heb 10:7. he taketh away the first, that he may establish the second; the sense is, either that God has taken away, and abolished the law, that he might establish the Gospel; or he has caused the first covenant to vanish away, that place might be found for the second...