This verse, "Nevertheless in a contrite heart and a humble spirit let us be accepted," from the Song of the Three Holy Children (also known as the Prayer of Azariah) in the Book of Daniel (found in the Apocrypha/Deuterocanonical books), expresses a plea for God's mercy and acceptance even in the face of unworthiness and past sins. Let's break down each part:

"Nevertheless...": This word indicates a shift in tone or perspective. It acknowledges that the people (likely referring to the Israelites in exile) have done wrong and deserve punishment. However, despite their past actions and present circumstances, they are making a heartfelt appeal.

"in a contrite heart...": "Contrite" means deeply remorseful, penitent, and feeling guilt for one's sins. A "contrite heart" signifies genuine sorrow and regret for wrongdoing. It's not just saying sorry, but truly feeling the weight of one's offenses.

"...and a humble spirit...": "Humble" means being modest, unpretentious, and aware of one's limitations and dependence on God. A "humble spirit" is the opposite of pride; it acknowledges one's fallibility and need for divine grace. This recognizes their position of dependence upon God.

"...let us be accepted;": This is the core request. "Accepted" means to be favorably received, approved, and brought back into a right relationship with God. They are asking God to forgive their sins and restore them to His favor.

In essence, the verse is a prayer for divine mercy and acceptance grounded in:

Acknowledgement of wrongdoing: They are not claiming innocence.
Genuine remorse: They feel true sorrow for their sins.
Humility: They recognize their dependence on God's grace and have abandoned all pride or pretense of righteousness.

The verse is a powerful expression of the idea that even in the darkest of times, when we have strayed from God's path, a sincere and humble plea for forgiveness can be heard and answered. It highlights the importance of repentance and humility in seeking God's favor.