Why does it say "Zivchei Elokim Ru'ach Nishbarah"?
Sotah 5b: If one has a humble spirit, it is as if he brought all the Korbanos.
Radak: These are the Korbanos that Hashem desires. Malbim - the Ru'ach puts images on the heart. [If the Ru'ach is broken 1 ], it puts only images of Chachmah and Yir'as Hashem. He accepts this like a Korban.
Sha'arei Teshuvah (1:23, 33): A broken Ru'ach is a lowly spirit and humility. This is one of the primary aspects of Teshuvah.
Why does it say "Lev Nishbar v'Nidcheh Elokim Lo Sivzeh"?
Sotah 5b: If one has a humble spirit, his prayer is not despised.
Radak: You despise a Korban when the heart is not broken. A broken heart You do not despise even without a Zevach.
Sha'arei Teshuvah (1:15, 33): The heart and eyes are two merchants of sin. The sin of the heart is atoned via bitterness and sighing, i.e. breaking the heart. This is like a Tamei Kli; breaking it is Metaher it. A broken heart is breaking physical desires, for Ta'avah is in the heart - "Ta'avas Libo Nasata Lo" (21:3). This is one of the primary aspects of Teshuvah.
Malbim: The heart is where the Ru'ach dwells. It refers to the power of arousal, the Yetzer ha'Ra and power in the Nefesh to conquer it. If the heart is broken via submissiveness, fasting and affliction, the external Kli is broken, so it will not desire - "v'Libi Chalal b'Kirbi" (109:22). Hashem desires this, and not Korbanos or people's death.
Erech Apayim (1, note 22, citing the Kesav Sofer): It is good to have a broken heart, and to be insulted and not insult - but regarding Devar Hashem, one must be brazen for Hashem's honor - "Elokim Lo Sivzeh."
