To conversion he joins prayer; for we cannot be reconciled to God except he buries our sins; nor can repentance and faith be separated. Moreover, to taste of God's mercy opens to us the door of prayer. And this ought to be carefully noticed, because the unbelieving seem at times to be very busy in seeking to return to God's favor, but they only attend to the outward change of life; and at the same time they are not anxious about pardon, but go boldly before God, as though they were not exposed to his judgment. And we see under the Papacy that while they make long sermons on repentance, they hardly ever make any account of faith, as though repentance without faith were a restoration from death to life. Hence I said that we ought to notice the mode of teaching which our Prophet adopts: he begins with self-examination, then he requires conversion; but he does not separate it from faith. For when he exhorts us to pray, it is the same thing as though he had set before us the judgment of God, and had also taught us that we cannot escape death except God be propitious to us. How then is pardon to be obtained? by prayer: and prayer, as it is well known, must be always founded on faith. By telling us to raise up our hearts to God together with our hands, he bids us to banish all hypocrisy from our prayers. For all without a difference raise up their hands to God; and nature itself, when we are pressed down with evils, leads us to seek God. But the greater part stifle this feeling of nature. When affliction comes, it is a common thing with all to raise up their hands to heaven, though no one should bid them to do so; but still their hearts remain fixed on the earth, and they come not to God. And the greater part of men are included in that class mentioned by Isaiah, "This people come to me with their tongue, but their heart is far away." (Isaiah 29:13.) As, then, men deal thus formally with God, and present a naked ceremony, as though God had changed and suffered his eyes to be covered, the Prophet bids all dissimulation to cease from prayer; Let us raise up hands, he says, to God, and also hearts. Joel speaks somewhat differently, when he says, "Rend your hearts and not your garments," (Joel 2:13;) for he seems to exclude the outward rite, because men, wishing to shew that they were guilty before God, rent their garments. Joel says that this was superfluous and useless; and doubtless the rite itself was not so very necessary. But as prayers, when they are earnest, move the hands, our Prophet refers to that practice as useful. At the same time he teaches us that the chief thing ought not to be omitted, even to raise up the hearts to God: Let us, then, he says, raise up our hearts together with our hands to God; and he adds, to God who is in heaven: for it is necessary that men should rise up above the world, and to go out of themselves, so to speak, in order to come to God. We now then understand the meaning of the Prophet, -- that those who repent from the heart ought not to go before God, as though they were not guilty before his tribunal, but that on the contrary they ought to be penitent and humble, so that they may obtain pardon. He afterwards shews that the right way of praying is, when we not only perform the outward ceremonies, but when we open our hearts and raise them up as it were to heaven itself. It is, then, the right way of praying, when the inward feeling corresponds with the external posture. It follows, --

Literally, "Let us lift up our heart unto our hands unto God in heaven;" as if the heart first lifted up the hands, and then with them mounted up in prayer to God. In real prayer the outward expression is caused by the emotion stirring within.

Let us lift up (u) our heart with [our] hands to God in the heavens.
(u) That is, both hearts and hands: for else to lift up the hands is but hypocrisy.

Let us lift up our heart with our hands,.... Lifting up of the hands is a prayer gesture, and is put for prayer itself; see Psalm 141:2; but the heart must go along with it, or it is of no avail; the soul must be lifted up to God; there must be an ascending of that unto him, in earnest desires after him; in affection and love to him; in faith and dependence on him; and in hope and expectation of good things from him, Psalm 25:1; this is the way in which men return to God, even by prayer and supplication. The Targum is,
"let us lift up our hearts, and cast away rapine and prey out of our hands;''
and Jarchi and Abendana mention a Midrash, that paraphrases it,
"let us lift up our hearts in truth to God, as a man washes his hands in purity, and casts away all filthiness from them;''
see Hebrews 10:22;
unto God in the heavens; who has made them, and dwells in them; and therefore prayer must be directed to him, as being there; so our Lord taught his disciples to pray, Matthew 6:9; and which is a very great encouragement to faith in prayer; when it is considered that God is the Maker and possessor of heaven and earth; and that our help is in and expected from him who made all these; and besides the saints have a High Priest, an Advocate with the Father there, to plead their cause for them; and many great and good things are there laid up for them.

heart with . . . hands--the antidote to hypocrisy (Psalm 86:4; 1-Timothy 2:8).