Psalm 51:17 The sacrifices of God are a broken spirit: a broken and a contrite heart, O God, thou wilt not despise.
Since the sacrifice of Jesus Christ once for all, we do not sacrifice animals any longer. But we do bring the sacrifice of ourselves before God through faith in Christ. We are dead in sin and we give it to God. The Spirit applies the hammer of the Law through the Word and the experiences of life. He kills what we think is living and breaks the heart with the conviction of sin, guilt, and despair.
God does not despise a broken heart; instead, He repairs it, restores it, and gives new life. He fills in the cracks of a broken spirit with life-invigorating forgiveness. He exposes what is already broken in us so that He can pour out His Spirit, Life, and Love into is through the Gospel. The response of a broken and repaired spirit is that now we sacrifice ourselves for the good of others and the glory of God.