A) In Psalm 51:16, David says, "You did not desire sacrifice, or else I would give it; You do not desire burnt offerings." The whole premise is about true repentance versus sacrificial or ceremonial behavior. God is looking for a deep, true, and sincere heart-turn towards Him.

B) It's impossible to miss verse 17, which is foundational for many of us to become mature. What God is looking for is a broken spirit, a broken and contrite heart. The reason is simple: when it's broken, God can put you back together and mold you the way He wants, so we reflect Jesus more and more. When our actions are deeply sincere and not merely ceremonial, the things we offer up ceremonially will have greater value, but they must first come from a truthful heart.