Psalm 116:12

What shall I render unto the LORD for all his benefits toward me?

What shall I render unto the LORD?.... He considers the Lord only as the author and giver of his mercies, and has nothing to say of his own merits, nor of other persons, who might be instruments of good to him; but is for giving all the glory to God: not as though he could render anything proportional or equivalent to what he had received, but as having a grateful sense of mercies, and willing, to express it; though at a loss, in a great measure, in what manner to do it, and therefore puts this question to himself and others:

for all his benefits towards me; or, "all his benefits are upon me" {m}. This being a clause of itself; and shows what moved him to put the question he did; a sense of divine favours was impressed upon him, a load of benefits lay on him, and he wanted to ease himself in expressions of gratitude. These benefits were the blessings of nature and providence; his being, and the preservation of it, food, raiment, &c. and the blessings of grace; spiritual blessings, all things pertaining to life and godliness, sanctification, adoption, pardon, justification, and eternal life. These may well be called "benefits", since they spring entirely from the free grace of God; and they were many, more than could be counted and reckoned up, and set in order before the Lord; and yet he was desirous that none of them might be forgotten, but that praise might be rendered to the Lord for them all.

{m} So Montanus, Junius & Tremellius, Cocceius, Michaelis.