“But if they confess their iniquity and the iniquity of their fathers in their treachery that they committed against me, and also in walking contrary to me,
40. If they shall confess their iniquity. Although Moses has been discoursing of very severe and cruel punishments, still he declares that even in the midst of this awful severity God is to be appeased if only the people should repent, notwithstanding that they may have stripped themselves of all hope of pardon by their long-continued sins.
Here the chapter concludes with gracious promises of the return of God's favour to them upon their repentance, that they might not (unless it were their own fault) pine away in their iniquity. Behold, with wonder, the riches of God's mercy to a people that had obstinately stood it out against the judgments of God, and would never think of surrendering till they were reduced to the last extremity.
Commenting on Leviticus 26:40-46
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 Lev 26:24, and have brought them...