he saith. Hebrews 10:5-7 (supplemented by further quotes in Hebrews 10:8-10) are an interpretive quotation from Psalm 40:6-8, confirming that the fortieth psalm is an important Messianic psalm, probably depicting the thoughts of Christ as He was hanging on the cross.

a body. “Mine ears hast thou opened” (Psalm 40:6) is here translated as “a body hast thou prepared me.” The openings in the ear of an indentured servant (see Exodus 21:6) indicated the intent of that servant to serve his master forever, as it were, hearing only the voice of his master and doing only his will henceforth. This was a type of Christ, who willingly became a bondservant (Philippians 2:5-8), willing even to die in accord with His Father's will. But before He could do this, He had to have a human body, with human ears.

prepared me. The word “prepared” here (Greek katartizo) is the same word translated “framed” in Hebrews 11:3. That is, God formed the human body of His Son with the same mighty power and wisdom with which He had formed the universe. This can only mean that the body of Jesus, like that of Adam, was a special creation, not formed by the normal process of genetic inheritance.

sacrifices for sin. Compare Psalm 51:16-19 and Micah 6:7-8.

the book. The book of God had been written in heaven long before it was transmitted to men on earth, and this certainly included God's great plan of redemption. Note Psalm 119:89; 139:16; then also 1 Peter 1:18-20; Revelation 13:8.

thy will. The Lord Jesus Christ frequently confirmed the fact that He had come into the world specifically to do the will of His Father (e.g., John 4:34; 5:30; 6:38).

sat down. The high priests in Israel could never be seated while ministering (Hebrews 10:11), for their work was never finished. They could only enter the most holy place once each year, but Christ sat down at God's right hand, after offering one sacrifice for sins forever.

footstool. This refers to the promise of Psalm 110:1, which also speaks of Christ as “of the order of Melchizedec.”

saith the Lord. Again citing Jeremiah 31:33-34. See notes on Hebrews 8:6-13.

remember no more. There is a remarkable illustration of this divine “loss of memory” in the next chapter, Hebrews 11. This chapter recounts the great works of faith of Noah, Abraham, Moses, David, Samson, and many others, but never mentions any of their sins. “As far as the east is from the west, so far hath He removed our transgressions from us” (Psalm 103:12). See also Micah 7:19.

boldness to enter. Because of what Christ has done for us, we can come boldly (certainly not arrogantly or presumptuously, however) into God's presence in prayer (Hebrews 4:16; Ephesians 3:12). We can also have confidence (same Greek word as “boldness”) in witnessing for Christ (Acts 4:29, 31).

into the holiest. In the ancient tabernacle only the High Priest was allowed to enter the “holy of holies” to commune with God, and that only once a year. Now the veil has been rent (as the body of His flesh bore our sins and died—1 Peter 2:24), and all who come through Christ can come to the very throne of grace (Hebrews 4:16).

assembling of ourselves together. This verse is often cited as an incentive to regular church attendance, but it also relates to any gathering of two or more believers in His name (Matthew 18:20).

the day approaching. The approaching day is the day when Christ returns. Note Hebrews 9:28 and 10:37.

sin wilfully. There is probably an allusion here to such Old Testament passages as Numbers 15:30-31; Deuteronomy 17:2-7; etc. The presumptuous sins (Psalm 19:13), especially of deliberate apostasy into idolatry and paganism, were punishable by death. In similar fashion, the deliberate rejection of Christ and His sacrifice for one's sins, after one fully understands its significance and may even have made profession of faith therein, is without remedy. This is the only means God has provided, and there is nothing more than can be said or done to save such a person. That person already knows and understands it all, and has rejected it. See also the note on Hebrews 6:4-6. Such a person, regardless of outward appearances, had never truly committed his faith and life to Christ in the first place (xTerm 2:19). This verse does not, in context, apply to other sins of a true Christian (note Hebrews 10:39). The remedy for these is repentance and confession, for the blood of Christ has already paid for them (xTerm 1:7-9).

two or three witnesses. This refers in particular to Deuteronomy 17:6.

despite unto the Spirit. These descriptions of the willful sin (Hebrews 10:26) make it clear that it is the unforgivable sin of willful, knowledgeable apostasy from the faith.

hath said. The first reference quoted in this verse is from Deuteronomy 32:35, the second from Deuteronomy 32:36. See also Romans 12:19.

living God. There are sixteen references to “the living God” in the New Testament, an appropriate corollary to the fact that eight seems commonly associated with life, especially life after death, or eternal life.

promise. Note the emphasis on God's promises in Hebrews 11, the faith chapter. See Hebrews 11:9, 11, 13, 17, 33, 39. Sometimes, the fulfillment of a divine promise may seem to us to be long in coming, but it will come! The “little while” (Hebrews 10:37) in God's timing may seem like a great while to us, but God transcends time, for He created it. He sees the fulfillment happening, just as He hears the promise given, so it is inevitable. When the time comes, He “will not tarry” (Hebrews 10:37; see Habakkuk 2:3).

live by faith. This is the last of the three quotations in the New Testament of Habakkuk 2:4 (see Romans 1:17; Galatians 3:11).

believe. “Believe” here is the same as “have faith.” The emphasis throughout Hebrews 11 on “faith” is simply a recital of the outworking of the faith introduced into the discussion here in Hebrews 10:38-39 (there were no chapter divisions in the original manuscript). Thus the working faith of Hebrews 11 is the living faith of Hebrews 10:38 and the saving faith of Hebrews 10:39, and that faith must be exercised first of all on the creation as the work of God (Hebrews 11:3).