Furthermore, it should be noted that to depart from the counsel and law of the Lord is complete ungodliness. But to be in the counsel of the ungodly means that a person who has put aside the counsel of God, which he should observe, does other things and rests on his own inventions, as we learn from Ps. 81:12. This happens more often under the guise of a greater good, and yet God has no need whatever of our goods. All He demands is obedience, “for the Lord is a great God, and a great King above all gods” (Ps. 95:3). Again, “Heaven is My throne” (Is. 66:1). Again, “The earth is the Lord’s” (Ps. 24:1). All of this gives expression to this: “What is the house which you would build for Me?” (Is. 66:1), as if to say, “I need nothing of your mighty works, since I could do greater ones. What I demand is obedience.”
On Psalm 1.
Luther’s works, vol. 10: First Lectures I