Hebrews 10:8

Above when he said,.... In the afore cited place,

Psalms 40:7

Sacrifice and offering, and burnt offerings, and offering for sin thou wouldst not, neither hadst pleasure therein; this is a recapitulation of what is before said; and all kind of sacrifices are mentioned, to show that they are all imperfect, and insufficient, and are abolished; and the abrogation of them is expressed in the strongest terms, as that God would not have them, and that he took no pleasure in them:

which are offered by the law; according as that directs and enjoins: this clause is added, to distinguish these sacrifices from spiritual ones, under the Gospel dispensation, and which are well pleasing to God; and to prevent an objection against the abolition of them, taken from hence, that they are according to the law; and yet, notwithstanding this, God will not have them, nor accept of them.