Ps 51:16 For You delight not in sacrifice, or else would I give it; You find no pleasure in burnt offering.
Ps 51:17 My sacrifice [the sacrifice acceptable] to God is a broken spirit; a broken and a contrite heart [broken down with sorrow for sin and humbly and thoroughly penitent], such, O God, You will not despise.
When reading David's Psalm from a heart full of sadness for his sin, the song comes to my mind; "what would you give to a king, what would you bring to a king?" When Jesus was born, another king sent out gifts in hopes of finding this king and making sure He, being Jesus did not grow up and "be" the King of Kings Jesus is. What kind of gift would Jesus want us to bring Him today?
A humble penitent servant type heart who understands mercy and grace does not need gift buying to receive. Perhaps like myself, you have no gifts for under your tree, nor do you have any to buy. Like me, you may not have a Christmas ham or turkey, nor would you impress anyone with your new Christmas dress. Maybe, like me you have no one to even have over for dinner, and the Holiday music depresses you. Well, God wants your heart as our year ends. God's mercies are new every morning, and Christmas commercialization may try to rid our country of nativity scenes, but they could succeed in keeping Jesus in the tomb, they could not kill Him as a baby, and nothing can stop Him from coming again for all who would believe and come....with the "right heart gift.?"