Psalm 51:17 sang: “The sacrifices of God are a broken spirit: a broken and a contrite heart, O God, thou wilt not despise.” This is the Savior’s message in this verse, but with a new emphasis. The sacrifice of the heart was always required of Israel, but they also symbolized it with animal sacrifice. Yahweh-Messiah declares that the emphasis is now on this internal sacrifice, which was always the most important of the sacrifices previously required. But he has fulfilled and therefore ends the need for the redemptive sacrifice of animal blood.
Yahweh-Messiah pleads for repentance and conversion, promising in exchange access to an eternal salvation made possible through the infinite sacrifice. The blessing is baptism by fire and by the Holy Ghost. (See commentary accompanying 2 Nephi 31:13 for a comparison between the New Testament and Book of Mormon meanings.)