Psalm 40:6-8 declares that God's ultimate desire is not merely the external offering of sacrifices but willing obedience: "I delight to do your will, O my God." The psalmist presents himself as one who comes to carry out God's purpose from the heart.

Hebrews 10:5-10 quotes this passage and places its words directly in the mouth of Christ as He comes into the world. Hebrews contrasts repeated animal sacrifices with Jesus' obedient self-offering and concludes that believers are sanctified through the offering of Christ's body once for all. John 4:34 likewise records Jesus describing His food as doing the will of the One who sent Him. The New Testament therefore gives Psalm 40 a strong Christological application: Jesus perfectly accomplishes the Father's will through obedient incarnation and sacrifice.