The Lord is nigh unto all them that call upon him - There is a sense in which he is "nigh" to all, for he is everywhere present; but there is a special sense in which he seems to be near to us; in which he manifests himself to us; in which he gives us evidence of his presence. It is in prayer, in praise, in his ordinances - in his gracious interpositions in our behalf - in the peace and joy which we have in communion with him. Compare the notes at Psalms 34:18 : "The Lord is nigh unto them that are of a broken heart."
To all that call upon him in truth - In sincerity; not hypocritically; worshipping him as the true God, and with a sincere desire to obtain his favor. Compare the notes at John 4:24. We can have no hope that God will hear us unless we are sincere in our worship. He sees the heart, and he will act toward us as we are, and not as we profess to be.
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