If I regard iniquity in my heart,.... There was iniquity in his heart, as there is in every good man's heart, and a great deal too; it is full of it; and it should be regarded in some sense, so as to guard against it, and pray to be kept from it, that it may not break forth into action; and so as to loath it, abhor it, and be humbled for it; but not so as to nourish and cherish it, to take delight and pleasure in it: or "if I look upon it" (h), as it may be rendered; that is, with approbation of it, and satisfaction in it, and ordered his conversation according to it; or acted the deceitful and hypocritical part in prayer; or had any evil intention in his petitions, to consume on his lusts what he asked for; the Lord will not hear me; for the Lord hears not sinners that delight in sin, and live in it; neither profane sinners nor hypocrites; see Joh 9:31. (h) "si vidi", Pagninus, Montanus; "si aspexi", V. L. "si conspexi", Gejerus.