To what purpose comes there to me incense from Sheba, and the sweet cane from a far country? your burnt offerings are not acceptable, nor your sacrifices sweet unto me.
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Athanasius the Apostolic
AD 373
Actions not done lawfully and piously are not of advantage, though they may be reputed to be so, but they rather argue hypocrisy in those who venture on them. Therefore, although such persons feign to offer sacrifices, yet they hear from the Father, “Your whole burnt offerings are not acceptable, and your sacrifices do not please me. Although you bring fine flour, it is vanity. Incense also is an abomination to me.” … And by Jeremiah, since they were very bold, he threatens, “Gather together your whole burnt offerings with your sacrifices, and eat flesh. For I spoke not to your fathers, nor commanded them in the day that I brought them out of the land of Egypt, concerning whole burnt offerings and sacrifices.” For they did not act as was right, neither was their zeal according to law. But they rather sought their own pleasure in such days, as the prophet accuses them, beating down their bond servants and gathering themselves together for fights and quarrels. They struck the lowly with ...
The legal manner of service is not what he requires. This is a thing in no respect difficult to see from the prophetic and apostolic writings. For by the word of Jeremiah he says, “Why do you bring me frankincense from Sheba and cinnamon from a far country? Your whole burnt offering is not acceptable, and your sacrifices do not please me.” … The will of God, therefore, that will that we pray may be done on earth, is not that we should conform to the law and live according to the grossness of its letter. But we should endeavor to live by the gospel. And this is effected by a faith correct and free from error. By a holy life possessed of the sweet savor of every virtue and proved by the testimony of good and noble conduct in every thing that is excellent.… And he also said of them by the word of Jeremiah, “Hear, O earth, behold, I bring on this people evils, the fruit of their turning aside, because they have not regarded my word and have rejected my law.” - "Commentary on Luke, Homily 7...
To me. For want of proper dispositions; otherwise the offerings of the best things were enjoined, and commendable. The Jews are taught not to depend on external observances, while they neglect the heart. (Calmet)
Since God is merciful, he did not cut them off from good counsel. After he had said by Jeremiah, “Why do you bring me incense from Sheba and cinnamon from a far country? Your whole burnt offerings and sacrifices are not acceptable to me.” He proceeds: “Hear the word of the Lord, all Judah. These things says the Lord, the God of Israel, Make straight your ways and your doings, and I will establish you in this place. Put not your trust in lying words, for they will not at all profit you, saying, The temple of the Lord, The temple of the Lord, it is here.” - "Against Heresies 4.17.2"