36:26 The statement I will give you a new heart and put a new spirit within you reflects the teaching of Dt 30:6–8—that the Lord will circumcise the hearts of his people so they may live in obedience. This radical new creation (Ezk 11:19; 18:31; Jr 31:31–34) was necessary to break the people’s bondage to the cycle of sin and retribution emphasized in Ezk 20. Regeneration is a secret act of God by which he imparts new spiritual life to dead hearts. Texts that address regeneration include Eph 2:5; Col 2:13; Jms 1:17–18; and 1Pt 1:3.
36:26 new heart … new spirit. See 11:19 and note on 18:31. Instead of a heart of stone, unable to respond to God with love and obedience, God will provide a new heart and a new spirit. Note that these come as the result of divine initiative and not human attainment. Jeremiah describes the new covenant in the same way (Jer. 31:33; and Prov. 3:3; 7:3; Rom. 2:15, 29; 2 Cor. 3:3).
36:26 a new heart to you, and a new spirit Develops the promise from Ezek 11:19–20. Yahweh’s cleansing entails a total transformation of heart and spirit. From a biblical perspective, the heart was the seat of the mind and will, not just emotion. Ezekiel seems to use heart and spirit in tandem to refer to a person’s whole being (compare 18:31).
I will remove the heart of stone See 11:19. The people’s arrogance and stubborn self-reliance had hardened their hearts, making them unable to respond to Yahweh as they should.
36:26 — “I will give you a new heart and put a new spirit within you; I will take the heart of stone out of your flesh and give you a heart of flesh.”
God does not want remodeled hearts, but brand new ones. He doesn’t want a reform in character, but a new spirit that loves to do His will. He wants transformation, not mere accommodation.
26. new heart—mind and will.
spirit—motive and principle of action.
stony heart—unimpressible in serious things; like the “stony ground” (Mt 13:5, 20), unfit for receiving the good seed so as to bring forth fruit.
heart of flesh—not “carnal” in opposition to “spiritual”; but impressible and docile, fit for receiving the good seed. In Ez 18:31 they are commanded, “Make you a new heart, and a new spirit.” Here God says, “A new heart will I give you, and a new spirit will I put within you.” Thus the responsibility of man, and the sovereign grace of God, are shown to be coexistent. Man cannot make himself a new heart unless God gives it (Php 2:12, 13).
 Sproul, R. C. (Ed.). (2005). The Reformation Study Bible: English Standard Version (p. 1191). Orlando, FL; Lake Mary, FL: Ligonier Ministries.
 Stanley, C. F. (2005). The Charles F. Stanley life principles Bible: New King James Version (Eze 36:26). Nashville, TN: Nelson Bibles.
 Jamieson, R., Fausset, A. R., & Brown, D. (1997). Commentary Critical and Explanatory on the Whole Bible (Vol. 1, p. 610). Oak Harbor, WA: Logos Research Systems, Inc.