23 Nevertheless, I am continually with you;
you hold my right hand.
24 You guide me with your counsel,
and afterward you will receive me to glory.
25 Whom have I in heaven but you?
And there is nothing on earth that I desire besides you.
26 My flesh and my heart may fail,
but God is the strength of my heart and my portion forever.
The Holy Bible: English Standard Version. (2016). (Ps 73:23–26). Wheaton: Standard Bible Society.
The Desire of the Godly (73:23–26)
23–26 In this section the experience of pain and anguish is transformed to the joy of God’s presence. God is the psalmist’s chief desire (v. 25). Twice he repeats “with you” (vv. 23, 25 [Heb.]) to express the joy of fellowship with God. Because of God’s presence, the psalmist is also more assured of his protection and guidance. God protects him by holding his “right hand” (v. 23; cf. 63:8; Isa 41:10, 13; 42:6; Jer 31:32), by giving him internal fortitude (“rock”; NIV, “strength,” v. 26; cf. 18:2), and by providing for all of his needs (“portion,” v. 26; cf. 16:5). God guides his servant by giving him wisdom and insight (“counsel”) as he travels on the road to everlasting glory (v. 24).
The “glory” (kābôd, v. 24) of God is his blessed presence, which Moses experienced on Mount Sinai (Ex 33:18–23; 34:6–7, 29–35). The glory of God affects one’s whole way of life as one lives in the joy of God’s love, mercy, patience, grace, and forgiveness. But hope extends beyond this life to the future, when God will take care of all of his children’s needs.
The joy of fellowship with God as experienced in his protection and guidance is so intense that the psalmist bursts out a rhetorical question (v. 25). The clear answer is that there is no one but God, his Sustainer in heaven, with whom he longingly desires to fellowship even while in the flesh; therefore he is more prepared to face his present existence with all of its problems. He is prepared to grow older and experience failing health and even adversity because God is his “strength,” “portion” (v. 26), and “refuge” (v. 28). “The Rock” (ṣûr, v. 26; NIV, “strength”) of Israel is present with him in protection, guidance, and confidence (18:1–3).
The Lord is also the psalmist’s “portion” (ḥēleq, v. 26). He cares and provides for his own (cf. 16:5). In ancient Israel the priests enjoyed a privileged status of having the Lord as their “share” and “inheritance” (Nu 18:20). Though they were denied the privilege of land ownership, they, along with the Levites, were taken care of by the Lord’s tithes and offerings (cf. Nu 18:1–32). Similarly the psalmist casts himself on the Lord for all of his needs; as Crenshaw (Whirlpool of Torment, 108) has put it, “The Psalmist has stood near the flame and has at least been caught up in it.”
73:25, 26 It is enough that I have You in heaven; that makes me fabulously wealthy. And now I have no desire for anything upon earth apart from Yourself. Let the ungodly have their wealth. I am satisfied with You and find my all-sufficiency in You. My body may waste away and my heart may fail, but God is the strength of my life and all I’ll ever need or want throughout eternity.
73:25–28 The contrast between the words shall perish and draw near to God explains the heart of the psalm. There are those who may enjoy great wealth and notoriety today, but nothing they have or do will last forever. Therefore, Asaph concludes he has put his trust in the Lord God. Only those who place their trust in God will find eternal life and eternal peace.
73:26 — My flesh and my heart fail; but God is the strength of my heart and my portion forever.
Some people think that only the weak need God, but the fact is that all of us are weak. Our flesh fails; our heart fails. But when we find our strength in God, our weakness turns to strength (2 Cor. 12:10).
 MacDonald, W. (1995). Believer’s Bible Commentary: Old and New Testaments. (A. Farstad, Ed.) (p. 661). Nashville: Thomas Nelson.
 Stanley, C. F. (2005). The Charles F. Stanley life principles Bible: New King James Version (Ps 73:26). Nashville, TN: Nelson Bibles.