Psalm 119:36—“Incline my heart to Your testimonies, And not to covetousness.”
As we have seen in many of these verses in Psalm 119, David believed that God was his partner in all that he did. I again will emphasize—and this time for the last time—that God does not force us to obey Him, He will not take over David’s “heart” and make him be “inclined” towards His testimonies. If He did it for one, but not for all, that would make Jehovah a respecter of persons, something the Bible repeatedly affirms He most decidedly is not.
But there is here a recognition of dependence and a prayer for guidance. Direction towards God’s “testimonies” and not towards “covetousness.” We should all make that prayer.
Covetousness is not just the love of money; any inordinate desire towards something which we ought not to have is “covetousness.” Probably the three things in history men have most “coveted” were (are) power, money, and sex, and not necessarily in that order. None of those things, properly used and guided by the Lord, are inherently wrong. But, when coveted after and abused, are the direct opposites of the “testimonies” to which our heart should be “inclined.”
“Lead us not into temptation”. As Barnes rightly says, “Restrain us from it; let us not be put in circumstances where we shall be in danger of it.” Of course, if we make this prayer, then deliberately walk into a bar or house of prostitution, there isn’t much God can do to protect us. He’s told us, He will guide us by His word and providence, but we have a responsibility as well to be obedient to His commands and avoid those locations where temptation is most likely.