Then said he, Lo, I come to do thy will, O God. He taketh away the first, that he may establish the second.

Then said I: Behold, I come to do thy will, O God: he taketh away the first, that he may establish that which followeth.

then he said, 'Lo, I come to do, O God, Thy will;' he doth take away the first that the second he may establish;

He then adds, "I have come to do Thy will." He does away with the first in order to establish the second.

Then he said, See, I have come to do your pleasure. He took away the old order, so that he might put the new order in its place.

then I said, 'Behold, I have come to do your will, O God,' " he takes away the first, so that he may establish what follows.

and then there is added – 'See, I have come to do your will.' The former sacrifices are set aside to be replaced by the latter.

Tunc dixit, Ecce adsum ut faciam, O Deus, voluntatem tuam, tollit prius ut secundum statuat:

He taketh away, etc. See now why and for what purpose this passage was quoted, even that we may know that the full and perfect righteousness under the kingdom of Christ stands in no need of the sacrifices of the Law; for when they are removed, the will of God is set up as a perfect rule. It hence follows, that the sacrifices of beasts were to be removed by the priesthood of Christ, as they had nothing in common with it. For there was no reason, as we have said, for him to reject the sacrifices on account of an accidental blame; for he is not dealing with hypocrites, nor does he condemn the superstition of perverted worship; but he denies that the usual sacrifices are required of a pious man rightly instructed, and he testifies that without sacrifices God is fully and perfectly obeyed.

Then said he - In another part of the passage quoted. When he had said that no offering which man could make would avail, then he said that he would come himself.
He taketh away the first - The word "first" here refers to sacrifices and offerings. He takes them away; that is, he shows that they are of no value in removing sin. He states their inefficacy, and declares his purpose to abolish them.
That he may establish the second - To wit, the doing of the will of God. The two stand in contrast with each other, and he shows the inefficacy of the former, in order that the necessity for his coming to do the will of God may be fully seen. If they had been efficacious, there would have been no need of his coming to make an atonement.

He taketh away the first - The offerings, sacrifices, burnt-offerings, and sacrifices for sin, which were prescribed by the law.
That he may establish the second - The offering of the body of Jesus once for all. It will make little odds in the meaning if we say, he taketh away the first covenant, that he may establish the second covenant; he takes away the first dispensation, that he may establish the second; he takes away the law, that he may establish the Gospel. In all these cases the sense is nearly the same: I prefer the first.

Then said he, Lo, I come to do thy will, O God. He taketh away the (d) first, that he may establish the second.
(d) That is, the sacrifices, to establish the second, that is, the will of God.

Then said he, lo, I come to do thy will, O God,.... See Gill on Hebrews 10:7.
he taketh away the first, that he may establish the second; the sense is, either that God has taken away, and abolished the law, that he might establish the Gospel; or he has caused the first covenant to vanish away, that place might be found for the second, or new covenant; or he has changed and abrogated the priesthood of Aaron, that he might confirm the unchangeable priesthood of Christ; or rather he has taken away that which was first spoken of in the above citation, namely, sacrifice, offering, burnt offerings, and sin offerings; these he has removed and rejected as insignificant and useless, that he might establish what is mentioned in the second place; namely, the will of God, which is no other than the sacrifice of Christ, offered up according to the will of God, and by which his will is done.

Then said he--"At that time (namely, when speaking by David's mouth in the fortieth Psalm) He hath said." The rejection of the legal sacrifices involves, as its concomitant, the voluntary offer of Jesus to make the self-sacrifice with which God is well pleased (for, indeed, it was God's own "will" that He came to do in offering it: so that this sacrifice could not but be well pleasing to God).
I come--"I am come."
taketh away--"sets aside the first," namely, "the legal system of sacrifices" which God wills not.
the second--"the will of God" (Hebrews 10:7, Hebrews 10:9) that Christ should redeem us by His self-sacrifice.

Then said he - in that very instant he subjoined. Lo, I come to do Thy will - To offer a more acceptable sacrifice; and by this very act he taketh away the legal, that he may establish the evangelical, dispensation.