Uncircumcised hearts - The outward sign of the covenant might be preserved, but the answering grace in the heart would be wanting (Acts 7:51; Romans 2:28-29; Jeremiah 6:10; Jeremiah 9:26; compare Colossians 2:11).

Accept of the punishment of their iniquity - literally, enjoy their iniquity. The word here and in Leviticus 26:43 rendered "accept" in this phrase, is the same as is rendered "enjoy" in the expression "the land shall enjoy her sabbaths" Leviticus 26:34. The antithesis in Leviticus 26:43 is this: The land shall enjoy her sabbaths - and they shall enjoy the punishment of their iniquity. The meaning is, that the land being desolate shall have the blessing of rest, and they having repented shall have the blessing of chastisement. The feelings of a devout captive Israelite are beautifully expressed in Tobit 13:1-18.

And that I also have walked contrary unto them,.... Showed no regard unto them, as if he took no care of them, or in a providential way concerned himself for them, but let what would befall them; yea, came out in the way of his judgments against them, as if he was an enemy to them; see Gill on Leviticus 26:24,

and have brought them into the land of their enemies; should acknowledge the hand of God in it, that he himself brought them out of their own country into an enemy's land, as Assyria, Babylon, and other nations: and that this was not the chance of war, or owing to the superior power or skill of their enemies, but to the just judgment of God upon them for their sins, who on that account delivered them up into the hands of their enemies:

if then their uncircumcised heart be humbled; their foolish proud heart, as the Targums of Onkelos and Jonathan; it signifies a sinful, wicked, hard, and impenitent heart, brought to a sense of sin, to repentance and humiliation for it. Jarchi interprets it, "or if their uncircumcised heart", &c. as in Exodus 2:23; and observes another sense of the word, "perhaps their uncircumcised heart", &c. not only would in words confess their sins, but be truly humbled at heart for them:

and they then accept of the punishment of their iniquity; take it well at the hand of God, bear it patiently without murmuring, or thinking themselves hardly dealt by, but freely owning it is less than their iniquities deserve; or complete and finish the punishment of their sins, as Aben Ezra, which upon their humiliation should be put an end to, and cease. Jarchi takes the word in the sense of atonement and pacification, as if by their chastisement their sins were expiated (d), and God was pacified toward them: but rather it denotes the free and full pardon of their sins, manifested to them upon their repentance and humiliation for sin.

(d) Siphri apud Yalkut, ut supra. (par. 1. fol. 197. 2.)

And that I also have walked contrary unto them, and have brought them into the land of their enemies; if then their uncircumcised hearts be humbled, and they then accept of the punishment of their iniquity:

26:41 If they accept of - The meaning is, if they sincerely acknowledge the righteousness of God and their own wickedness, and patiently submit to his correcting hand; if with David they are ready to say, it is good for them that they are afflicted, that they may learn God's statutes, and yield obedience to them for the future, which is a good evidence of true repentance.

26:40-46 Among the Israelites, persons were not always prosperous or afflicted according to their obedience or disobedience. But national prosperity was the effect of national obedience, and national judgments were brought on by national wickedness. Israel was under a peculiar covenant. National wickedness will end in the ruin of any people, especially where the word of God and the light of the gospel are enjoyed. Sooner or later, sin will be the ruin, as well as the reproach, of every people. Oh that, being humbled for our sins, we might avert the rising storm before it bursts upon us! God grant that we may, in this our day, consider the things which belong to our eternal peace.